Adt-1 in case of change in constitution of auditor.
This query is : Resolved
06 March 2017
Does ADT-1 is needed to file in case where Pvt. Ltd. Co. appointed Auditor Firm (proprietorship) as Auditor for five years, but now the same has been converted to partnership audit firm? If yes, then please explain the procedure? Does EGM need to be called and ADT- 1 need to be filed and does this reappointment will constitute as a reappointment due to causal vacancy other than resignation or something else.
Please provide the solution.
Thanks
Please provide the solution.
Thanks
06 March 2017
1. ADT-1 has to be filed because the issue is covered u/s 139(8).
2. Board of directors has to appoint the auditor (ie., partnership firm).
2. Board of directors has to appoint the auditor (ie., partnership firm).
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06 March 2017
IS ADT-3 IS TO FILED FIRST FOR THAT
06 March 2017
No,because ADT-3 is only for 'resignation'. Inference - Section 140(2) and Rule 8 of Companies ( Audit & Auditors) Rules,2014.
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06 March 2017
Please also clarify if resolution passed in EGM to be Filed in MGT-14 or not?
the company is a private company.
Thank You
the company is a private company.
Thank You
06 March 2017
No EGM is required in this case. Inference -section 139(8). Pl also read the writings in https://www.caclubindia.com/articles/casual-vacancy-1084.asp
07 March 2017
Sir,
Whether ADT-1 is required to be filed in case Auditor firm is converted into LLP
Whether ADT-1 is required to be filed in case Auditor firm is converted into LLP
07 March 2017
Yes Sir, because PAN has to be shown in e-form AOC-4 which will change upon conversion to LLP.
07 March 2017
ADT-1 asks for SRN of relevant form in case of casual vacancy. so in this this what should we fill in that particular column as we are not required to file ADT-3. which other relevant form is required for that?
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07 March 2017
I stand corrected to the following extent.
+ The auditor (proprietary) has to resign
+ e-form ADT-3 has to be filed.
+ to convene board meeting to appoint auditor ( partnership firm)
+ to convene EGM with in 3 months of the above BM
+ to e-file MGT-14
+ to file e form ADT-1 to appoint partnership firm to fill up casual vacancy.
Thanks Deepika Ji for enlightening
+ The auditor (proprietary) has to resign
+ e-form ADT-3 has to be filed.
+ to convene board meeting to appoint auditor ( partnership firm)
+ to convene EGM with in 3 months of the above BM
+ to e-file MGT-14
+ to file e form ADT-1 to appoint partnership firm to fill up casual vacancy.
Thanks Deepika Ji for enlightening
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