MCA has introduced new e Form ADT-1 for appointment of auditor for filing
w.e.f 20th Oct
2014. Earlier ADT -1 was to be filed as an attachment with GNL -2 a
general form for informing MCA where no specific form issued. Now MCA has issued E- Form ADT-1. It is to be filed independently
like 23B used to be filed earlier.
The Form ADT – 1 has some new
features like details of joint
auditors, Number of financial year(s) to which appointment relates,
whether the appointment of auditor is within the limits of twenty companies as
specified in section 141(3)(g) of the Companies Act, 2013. Many of the columns
are same of Form 23B applicable earlier for the same purpose.
Further following documents
are mandatory required to be attached with the Form ADT – 1, Copy of the
intimation letter sent by Company to the auditor, Copy of written consent given
by auditor & Copy of resolution passed by the Company. ( All the attachment
has already given in earlier article on this issue )
Only Specimen of letter intimation
by company to their auditors will be uploaded very soon.
For the companies who have
already filed ADT-1 as an attachment with GNL-2 need not file again and Keep the
SRN No. in record as MCA has not approved the forms filed and may ask for
resubmission of the E-form ADT-1 in lieu of GNL-2 already submitted under same
SRN Number.
