The Ministry of Corporate Affairs has issued a General Notice informing all the stakeholders that Form ADT 1 w.r.t to the intimation by the company for the appointment of auditors as prescribed under Section 139 of the Companies Act, 2013 read with Companies (Audit & Auditors) Rules, 2014, the form shall now be available as an e – form inspite of being filed as an attachment in the Form GNL 2 previously.
The form demands each and every information with respect to the appointment of auditors such as whether the auditor stands qualified as statutory auditor of the Company, whether the auditor is appointed as a result of casual vacancy or is appointed in the Annual General Meeting and various other relevant important information.
There are certain mandatory attachments which is required to be attached can be categorised as follows:
1. Copy of the resolution passed by the Company
2. Consent to act as Auditor
3. Copy of intimation by the Company
Now, every company shall be required to file the requisite e-form with the concerned Registrar of Companies within 15 days from the date of appointment. All the stakeholders are requested to download the latest version of the e-form as available under the e forms tab as available under the MCA 21 portal.
