02/11/2015
Good news SRN of ADT-1 need not be mention in Form AOC-4 in certain cases
BUT ONLY TO COMPANIES COVERED UNDER 139 (5)/(6)/(7)
Modified version of filing financial statement in form AOC-4 is available on MCA portal with effect from 1st Nov where entering SRN No of Form ADT-1 filed for intimation of appointment of auditor details has been dispensed with in the following cases
Appointment of first auditor of a company by the board of director within 30 days of incorporation or in the case of failure of the Board to appoint such auditor, appointment of auditor made within ninety days at an extraordinary general meeting. (Sec 139(6) of Company Act 2013)
In the case of a Government company or any other company owned or controlled, directly or indirectly, by the Central Government, or by any State Government or Governments, or partly by the Central Government and partly by one or more State Governments, Appointment of auditor made by the Comptroller and Auditor-General of India in respect of a financial year within a period of one hundred and eighty days from the commencement of the financial year. (Sec 139(6) of Company Act 2013)
In the case of a Government company or any other company owned or controlled, directly or indirectly, by the Central Government, or by any State Government, or Governments, or partly by the Central Government and partly by one or more State Governments, the first auditor appointed by the Comptroller and Auditor-General of India within sixty days from the date of registration of the company (Sec 139(6) of Company Act 2013)
In other cases entering SRN of Form ADT 1 is mandatory as of now. Refer Page no 6 of instruction kit for AOC -4.
Regards
CA Pankaj Goel
+91 9999340427
