how to appoint auditor after incorporation of company with sample format
The first auditor of the company is appointed by the board of directors of the company within 30 days. In the case of the board’s failure, an extraordinary general meeting in short EGM shall be called within 90 days to appoint the first auditor.
Sec 139 (6) of the new Companies Act 2013 mandates , this form has to be filed every year after the AGM in which the auditor was appointed.
Fee for filing Form ADT-1?
The fees structure of filing Form ADT 1 with the registrar of companies are:
| Sl.No | Share Capital Value of the Company | Fee in (Rupees) |
| 1 | Less than 1,00,000 | 200 |
| 2 | 1,00,000 to 4,99,999 | 300 |
| 3 | 5,00,000 to 24,99,999 | 400 |
| 4 | 25,00,000 to 99,99,999 | 500 |
| 5 | 1,00,00,00 or more | 600 |
| 6 | Company not having share capital | 200 |
penalty for non-filing of Form ADT-1 on time?
Late filing of Form ADT 1 will attract penalty fees specified below:
| Sl.No | Delay in Filing (No of days) | Penalty |
| 1 | Up-to 30 | 2 times of Normal Fee |
| 2 | More than 30 to 60 | 4 times of Normal Fee |
| 3 | More than 60 to 90 | 6 times of Normal Fee |
| 4 | More than 90 to 180 | 10 times of Normal Fee |
| 5 | More than 180 | 12 times of Normal Fee |
ADT-1 FORM
- ADT-1 (Download )
all supporting document required to attach in ADT-1 FORM
1. Draft of Intimation Letter for Auditor Appointment
To,
<Name of CA Firm>
<Address of CA Firm>
Subject: Appointment as Statutory Auditor of the Company
Dear Sir,
We are pleased to inform you that the Board of Directors of the Company at their first Board Meeting held on <Date of Board Meeting> have appointed your firm as the Statutory Auditors of the Company and to hold office up to the conclusion of the First Annual General Meeting on such remuneration as may be decided by the Board. You are requested to confirm your acceptance for our further needful.
Thanking You,
<Name of Company>
<Name of Director>
Director
DIN: <DIN Number>
2. copy of written consent given by Auditor
To,
<Name of Company>,
<Address of Company>
Sub: Consent for Appointment as Auditor and Certificate of Eligibility
Dear Sir,
Pursuant to the section 139 of the Companies Act, 2013 read with rules made thereunder, I, <name of auditor>, Chartered Accountant hereby give my consent for being appointed as Statutory Auditor of <name of company> for the financial year <year of appointment>.
Further, I hereby certify the following conditions:
- Our firm is eligible and is not disqualified for appointment under the Companies Act, 2013, the Chartered Accountants Act, 1949, and the rules and regulations made there under;
- The proposed appointment is as per terms provided under the Companies Act, 2013;
- The proposed appointment is within the limits laid down or under the authority of the Companies Act, 2013;
- There is no proceedings against the auditor or audit firm pending with respect to professional matters of conduct.
I also certify that I satisfy the criteria and am qualified u/s 141 of the Companies Act, 2013 to be appointed as the Statutory Auditor of the Company.
Detail of our Firm is as below:
- Name of the Firm:
- Constitution of the firm:
- Firm Registration Number:
- Address of office of the Firm:
- PAN of the Firm:
- GST of the Firm:
- Membership number:
- Email id of the firm:
We look forward a professional relationship with the company.
Thanking You,
Yours Faithfully
For <CA Firm Name>
Chartered Accountants
FRN <Firm Registration Number>
<name of CA>
Membership No.
3. copy of resolution passed by the board/company
