Notification/Circular No. – G.S.R. 359(E) dated May 30,2025
Applicable Act/Rule – Companies Act, 2013, Companies (Audit and Auditors) Rules, 2014
Applicable Section/Rule –Section 139, 140(1) , 140(2). 143(12) and Rule 4(2), Rule 7(1), Rule 8, Rule 13
Effective Date – July 14, 2025
Forms ADT-1 to ADT-4 are used for various audit-related filings under the Companies Act, 2013. ADT-1 is for auditor appointment, ADT-2 for seeking approval to remove an auditor, ADT-3 for auditor resignation, and ADT-4 for reporting fraud by the auditor. These forms ensure regulatory compliance in audit processes.
Amendments –
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