Dear members
The much awaited change in AOC-4 has finally been made by MCA in its latest version of Form AOC-4.
The following is the extract from the help section of the Form. The same is self explanatory.
"Enter the SRN of form ADT-1 filed for intimation of appointment of the auditor details of whom is entered. If intimation of
appointment of auditor is not required under section 139(5)/ (6)/ (7) of the Companies Act, 2013 then enter the SRN ‘Z99999999’."
The impact of the above is that in cases where ADT-1 is not required to be filed by the Company, one can enter the SRN as Z99999999. For ready reference of the readers, a company is not required to mandatorily file ADT-1 in case of appointment of first auditor by the Board and also in cases where auditor is appointed by CAG.
Happy Filing 
Regards
CMA.CS. Sanjay Gupta
CAclubindia
