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FORM ADT-1 (AUDITOR APPOINTMENT ADT 1 Form)

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Pursuant to Section 139(1) of the Companies Act, 2013 & Rule 4(2) of the Companies (Audit & Auditors) Rules, 2014.

To intimate the Registrar of Companies regarding appointment of an auditor, Form ADT-1 is filed within 15 days from the conclusion of its Annual General Meetings (AGM).

Exampleif the Company held its Annual General Meeting on 30th September 20XX, then Form ADT-1 has to be filed within 15 days from the conclusion of the meeting (i.e by 14th October 20XX)

Exceptions

For the First Auditor of the Company, if the auditor is appointed by the board of Director for the first year within in one months after its incorporation.

Required details of the Auditor

  • Auditor’s category (whether Individual or Firm)
  • PAN number of the auditor (whether Individual or Firm)
  • Name of the Auditor/Firm
  • Registration Numberof firm or Membership Number of Auditor
  • Address of the firm/auditor if individual in capacity.
  • Auditor/Firm/Its Members tenure of pervious appointment(s) in the same company in which audit was conducted

Documents to be affixed with Form ADT-1

  • Copy of Auditor’s written Consent
  • Copy of Board Resolution
  • Copy of Certificate from the Auditor stating that the individual is not disqualified from being appointment as Auditor u/s 141.
  • Copy of the intimation sent to Auditor by Company

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Author
Vinay Singh
Vinay Thakur is Managing Partner in Corpseed. He focused on payments, digital transformation, and financial technology for over 15 years and holds strong expertise on fintech startups, banking innovation, and investors with a keen understanding of the trends and activities of startups, banks, and investors in the space.