On appointment/ reappointment of an auditor at the annual general meeting, the company has to
file a notice of such appointment/reappointment with the Registrar within 15 days of the meeting
in which the auditor is appointed/reappointed.
- eForm ADT-1 is required to be filed pursuant to Section 139 and 140 of the Companies Act,
2013, in accordance with rule 4(2) of the Companies (Audit and Auditors) Rules, 2014.
According to Section 139 of the Companies Act,2013 every company, at the first annual general
the meeting, appoint an individual or a firm as an auditor who shall hold office from the conclusion of
that meeting till the conclusion of its sixth annual general meeting and thereafter till the conclusion
of every sixth meeting and the manner and procedure of selection of auditors by the members of
the company at such meeting shall be such as may be prescribed.
According to Rule 4(2) of the Companies (Audit and Auditors) Rules,2014 Conditions for
appointment and notice to Registrar the auditor appointed under rule 3 shall submit a certificate
(a) the individual or the firm, as the case may be, is eligible for appointment and is not disqualified
for appointment under the Act, the Chartered Accountants Act, 1949, and the rules or regulations
(b) the proposed appointment is as per the term provided under the Act;
(c) the proposed appointment is within limits laid down by or under the authority of the Act;
(d) the list of proceedings against the auditor or audit firm or any partner of the audit firm pending
with respect to professional matters of conduct, as disclosed in the certificate, is true and correct.
- The due date for filing the return for information to the Registrar by the company for the appointment of an auditor is 15 days from the date of Appointment in case other thanIFSC the company / 30 days from the date of appointment in case of IFSC company from thedate of appointment of the auditor. The Companies (Registration of Offices and Fees) Rules, 2014
- Fee for filing e-Forms or documents in case the company has a share capital.
Nominal Share Capital Fee applicable
Less than 1,00,000 Rupees 200
1,00,000 to 4,99,999 Rupees 300
5,00,000 to 24,99,999 Rupees 400
25,00,000 to 99,99,999 Rupees 500
1,00,00,000 or more Rupees 600
- A company without a share capital: Rs. 200 per document.
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