Form ADT-1

Form ADT-1 is filed by every company to intimate the Registrar of Companies regarding the appointment of an auditor.

Filing of Form ADT-1

Before the establishment of the Companies Act 2013, a company auditor was required to file Form 23B, immediately after receiving the appointment letter from the concerned company. E-form 23B has to be filed within 30 days from the date of receiving the appointment letter. With the introduction of Companies Act 2013, the procedure and responsibility of filing auditor appointment with the registrar of companies are changed. According to Section 139(1) of the new companies act 2013, a company informs the auditor of appointment and simultaneously a notice of such appointment has to be filed with the registrar of companies in 15 days of the meeting in which the auditor is appointed. As mentioned in the rules, such notice of the auditor appointment has to be filled in form ADT-1. Under the companies act 1956, an auditor was required to file Form 23B with Rs. 300 as filing fee with ROC. Now the responsibility of filing new form ADT-1 has been shifted from the auditor to the company. From the financial year 2014-15, a company has to file form ADT-1 after appointing the auditor in the meeting. The previous time limit allowed was 30 days for filing form 23B, has been changed in the new companies act 2013 to 15 days from the date of the meeting in which the auditor has been appointed.

Exceptions

Filing of form ADT-1 is not mandatory for the first auditor if a company's auditor is appointed for the first year after its incorporation. The requirement of filing form ADT-1 is mentioned in Section 139(1) of the Companies Act 2013.

Eligibility Criteria

Filing of Form ADT-1 applies to all types of companies that are listed or not listed or private or public except in the cases of the first auditor. While filing AOC-4, the individual is required to mention the SRN of Form ADT-1. If ADT -1 is filed, then enter the SRN of that form.

Due Date

Form ADT-1 has to be filed with the Registrar of Companies within fifteen days of the meeting after the appointment of the auditor. If the company's AGM was held on 30th September, then Form ADT-1 has to be filed by 15th October.

Required Details of the Auditor

The mandatory details that have to be obtained from an Auditor are

Category of Auditor (Individual or Firm)
Income Tax permanent account number of auditor
Membership Number of auditor/ FRN
Address of the Auditor
Email ID of the Auditor
Period of account for which appointed mentioning the number of financial years.
Date of Appointment and Date of AGM
Tenure of the previous appointments of the auditor or auditor's firm or its member of the same company.
Additional details for the casual vacancy
SRN of ADT-3
Membership number/ FRN of the auditor who has vacated
Date of the casual vacancy
The reason for the casual vacancy

Required Documents

The following documents have to be affixed with Form ADT-1.

Company's Board resolution copy
Written consent from the auditor to make such appointment
A certificate from the auditor stating that the individual is not disqualified from being appointed as an Auditor according to Section 141
A copy of the intimation that is sent by the company to the auditor

Filing Fee

The filing fee for Form ADT-1 with the registrar of companies is given below.

S.No.	Nominal Share Capital of the Company	Fee (in rupees)
1	Less than 1,00,000	200
2	1,00,000 to 4,99,999	300
3	5,00,000 to 24,99,999	400
4	25,00,000 to 99,99,999	500
5	Above1,00,00,00	600
6	Companies that do not have Share Capital	200