Form adt-1 appointment of auditors


This query is : Resolved 

30 October 2014 In case of a proprietorship, What will be the catagory of Auditor:- Individual or Firm (While filling in Form ADT-1)

30 October 2014 Individual..........

31 October 2014 Thanks for the reply Mr.Sanjay.

But i have a further confusion that if a proprietorship CA firm is treated as individual then why our Institute issue a FRN No.(i.e.Firm Regn. No.) even to a propietorship concern.

31 October 2014 Because its a Proprietorship 'FIRM'. FRN is issued to both Proprietorship Firm and Partnership Firms.

31 October 2014 Thanks for your reply again.
I had discussed the same issue with one of my other professional colleague(senior practitioner) also, but he gave me the answer as firm.

31 October 2014 Now my question - Can individual without having FRN be appointed as Auditor?

Auditor has to mention FRN No.

in that case please think what is the use of Individual then? An Individual who do not have FRN?

31 October 2014 Dear Mr. Sanjay,

Sorry, But I still have doubt on the subject matter.

I have gone through this forum for about an hour on searching the right answer on this subject. And my search results are more tilted towards "Firm"(for a prop.).

As in my opinion an Individual can never be issued a FRN No.

02 November 2014 An Individual Proprietorship firm do have FRN. If you want I can provide you FRN of few Proprietorship Firms.

03 November 2014 If i say an "individual partner" of a firm is signing something, hence he should be treated as an individual in ADT-1.
Have you got my point??


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