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Adt-1

Siddharth (article) (96 Points)

04 December 2015

Sir / madam please let me know whthr adt 1 in case of company incorporated in fy 15-16 need to file within 30 days of formation or after 30 days from the date of holding agm ? Please note that i m asking abt first auditor appointment

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GANESH MAHADEO UPALKAR (ARTICLED ASSISTANT) (256 Points)
Replied 04 December 2015

The form ADT-1 has to be filed within 15 days of the meeting in which the auditors is appointed. Filing form ADT-1 after 15 days of appointment would attract late fee.

Kush Kanodia (Student) (38 Points)
Replied 04 December 2015

Can I get refund of ADT 1 if filed twice?

Dhiraj (proprietor) (27 Points)
Replied 04 December 2015

ADT1 is required to file only when appointment is done u/s. 139(1) of the CA 2013. As the first Auditor is appointed u/s. 139(6) hence in my opinion no need to file ADT1 and in AOC 4 for the first year SRN Z99999999 will do.

CA CS Jainam Shah (Practicing Chartered Accountant) (2492 Points)
Replied 04 December 2015

Agree with Dhreej. ADT - 1 is required to file when auditor is appointed under section 139(1). After company incorporation first auditor will be appointed and it shall hold office upto the first AGM of the company. First auditor of the company is appointed by board of directors within 30 days of incorporation of the company under section 139(6). So there is no requirement to file ADT - 1 for appointment of first auditor.

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