Sunday, December 24, 2017

Filing ADT-1 for Auditor's Appointment after Casual Vacancy of Auditor

Qualifying your CA exams and filing of ROC forms is quite the same. You may have to give multiple attempts to complete it.

Here, I am going to give you a simple approach of filing ADT-1 in case of 'Casual Vacancy' of an auditor (pursuant to the Section 139(8) of the Companies Act, 2013.

Form ADT-1 is filed by the company within 15 days from the date of appointment of the auditor.

Step by Step guide to filing the form:

1) Keep the following documents/information handy. You will require:

a) Resignation Letter and No Objection Certificate from previous auditor.
b) Board Resolution to call an Extra-Ordinary General Meeting.
c) Notice for calling an EGM.
d) Ordinary Resolution passed at the meeting of shareholders.
e) Consent Letter and Eligibility Certificate from new auditor.
f) Appointment Letter/intimation sent to the New Auditor.
g) SRN of ADT-1 of the resigning auditor (important)

2) Now Merge the Board Resolution, Notice and Resolution into one PDF file.

3) Download the latest form from the MCA's site. Forms are regularly updated by the MCA. So make sure you download the latest form available before filling it (

4) Now fill up the details of your company.

5) Mention the dates carefully as it should be in proper order.

a) First Should be the Board Resolution to call EGM
b) Then Notice for calling EGM (Please make sure there is a clear 21 days gap in between the date of Notice and the date of EGM. If not, then also obtain 'Consent for Short Notice from 95% of the shareholders'.
c) Consent and Eligibility from new auditor.
d) Then EGM.
e) Intimation sent by the company to the new auditor.

6) In case of SRN of relevant form, please mention the SRN of ADT-1 of the 'Resigning Auditor'

7) Attach all documents carefully. Make sure the attachments are well compressed.

8) Click on 'Check Form'

9) Then digitally sign the form.

10) Click on 'Prescrutiny' and upload the form.

Disclaimer: This is not a professional advice. This article is solely meant for educational purposes. In case of doubt, please seek professional advice.

Contributed by:

Harshit Singh
Articled Assistant
Sandeep Ahuja & Co.