How to file ADT-2 Form ?

Purpose of the eForm ADT-2 is an application by the company seeking approval from the Regional Director/ Registrar of Companies for Removal of Auditor from the office before the expiry of the term of office.

The mechanism for removal of a Statutory Auditor of the Company before expiry of the term appointed under the Act has been provided under section 140 of the Act read with Rule 7 of Companies (Accounts and Audit) Rules, 2014. 

• Before removal, the Auditor should be given a reasonable opportunity of being heard.
• Board resolution is to be passed for removal of such Auditor.
• File application in e-form ADT-2 along with the grounds of removal and other details, for Central Government approval (at present, the powers have been delegated to the jurisdictional Regional Director) within 30 days of the resolution passed by the Board.
• Special resolution to be passed by the members of the Company at the general meeting, to be held within 60 days of receipt of approval of the Central Government.
• MGT-14 to be filed w.r.t Special Resolution within 30 days of passing such resolution.
• INC-28 is to be filed within 30 days along with the copy of Central Government order for approval.

For more details, please visit, FAQs on appointment / rotation / removal of Auditor under Companies Act, 2013 (Other than Government Company)