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Union of India - Section

Section 14 in The Companies (Audit and Auditors) Rules, 2014

14. Remuneration of the Cost Auditor.

- For the purpose of sub-section (3) of section 148,-
(a)in the case of companies which are required to constitute an audit committee-
(i)the Board shall appoint an individual, [who is a cost accountant] [Substituted 'who is a cost accountant in practice' by Notification No. G.S.R. 432(E), dated 7.5.2018 (w.e.f. 31.3.2014).], or a firm of cost accountants in practice, as cost auditor on the recommendations of the Audit committee, which shall also recommend remuneration for such cost auditor;
(ii)the remuneration recommended by the Audit Committee under (i) shall be considered and approved by the Board of Directors and ratified subsequently by the shareholders;
(b)in the case of other companies which are not required to constitute an audit committee, the Board shall appoint an individual [who is a cost accountant] [Substituted 'who is a cost accountant in practice' by Notification No. G.S.R. 432(E), dated 7.5.2018 (w.e.f. 31.3.2014).] or a firm of cost accountants in practice as cost auditor and the remuneration of such cost auditor shall be ratified by shareholders subsequently.
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[FORM NO. ADT-1] [Substituted by Notification No. G.S.R. 174(E), dated 16.2.2018 (w.e.f. 31.3.2014).][Pursuant to section 139 of the Companies Act, 2013 and Rule 4(2) of the companies (Audit and Auditors) Rules, 2014]   Notice to the Registrar by company forappointment of auditor
  Form languageEnglishHindi
  Refer the instruction kit forfiling the form.
1. (a) *Corporate identity number (CIN) of company {|
 
||}
  (b) Global location number (GLN) of company {|
 
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2. (a) Name of the company {|
 
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  (b) Address of the registered office of the company {|
 
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  (c) *email id of the company {|
 
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3. (a) *Whether company is falling under any class of companies as per section 139(2)YesNo
3. (b) Nature of appointment {|
 
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4. *Whether joint auditors have been appointedYesNo
    *Number of auditor(s) appointed {|
 
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I. (a) *Category of auditorIndividualAuditor's firm
  (b) *Income-tax permanent account number of auditor or auditor's firm {|
 
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  (c) *Name of the auditor or auditor's firm {|
 
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  (d) *Membership number of auditor or auditor's firm's registration number {|
 
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  (e) *Address of the auditor or auditor's firm Line I {|
 
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      Line II {|
 
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    *City {|
 
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    *State {|
 
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    Country {|
 
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    *Pin code {|
 
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    *e-mail ID of the auditor's firm {|
 
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  (f) *Period of accounts for which appointed {|
From   (DD/MM/YYYY)
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      {|
To   (DD/MM/YYYY)
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  (g) *Number of financial year(s) to which appointment relates {|
 
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  (h) *Whether the appointment of auditor is within the limit of twenty companies as specified in sub-section 3(g) of section 141YesNo  
  (i) *Specify the tenure of previous appointment(s) of the auditor or auditor's firm or its member in the same company in which audit was conducted or is functioning ( excluding previous years having break of five or more years as specified in Rule 6)  
    *Number of Financial year(s) {|
 
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S. No. Person appointed as auditor Financial year Start date Financial year End date
       
5 (a) * Whether auditor(s) have been appointed in Annual general meeting (AGM)YesNo  
  (b) If yes, date of AGM {|
    (DD/MM/YYYY)
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6.   *Date of appointment {|
    (DD/MM/YYYY)
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7. (a) * Whether auditor is appointed due to casual vacancy in the office of auditorYesNo  
  (b) *Specify the SRN of relevant form {|
 
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  (c) * person vacated the the officeIndividualAuditor's Firm  
  (d) *Mention the membership number of auditor or Registration Number of auditor's firm who has vacated the office {|
 
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  (e) *Mention the date of such vacancy {|
 
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  (f) *Reasons of the casual vacancy {|
 
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Attachments List of Attachments
(1) Copy of the intimation sent by company;   {|
 
|-| (2)| *Copy of written consent given by auditor;||-| (3)| *copy of resolution passed by the company;||-| (4)| Copy of the letter of appointment from C&AG||-| (5)| Copy of the order of the Tribunal;||-| (6)| Optional attachment, if any.||-|||||}
Declaration
I am authorized by the Board of Directors of theCompany vide resolution number *Dated *to sign this form anddeclare that all the requirements of Companies Act, 2013 and therules made thereunder in respect of the subject matter of thisform and matters incidental thereto have been complied with.I also declare that all the information given herein above istrue, correct and complete including the attachments to thisform and nothing material has been suppressed.
  *To be digitally signed by
  *Designation
  *Director identification number of the director; or
  DIN or PAN of the manager/CEO/CFO; or
  Membership number of the Company secretary
Note: Attention is also drawn to provisions ofSection 448 of the companies Act which provide for punishment forfalse statement
       
This eForm has been taken on file maintained by the registrar of companies through electronic mode and on the basis of statement of correctness given by the company
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[FORM NO. ADT-2] [Substituted by Notification NO. G.S.R. 174(E), dated 16.2.2018 (w.e.f. 31.3.2014).][Pursuant to section 140(I) of the Companies Act, 2013 and Rule 7(I) of the companies (Audit and Auditors) Rules, 2014]   Application for removal of auditor(s)from his/their office before expiry of term
  Form languageEnglishHindi
  Refer instruction kit for details. {|
 
||}
1. *(a) Corporate identity number (CIN) of the company {|
 
|}
  (b) Global location number (GLN) of the company {|
 
|}
2. (a) Name of the company {|
 
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  (b) Address of the registered office of the company {|
 
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  (c) *email ID of the company {|
 
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3. *Details of the application clearly indicating the grounds for seeking removal of auditor
  {|
 
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4. *Whether the accounts have been qualified during last three yearsYesNoNot applicableIf Yes, give details
  {|
 
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5. *Details of opportunity given to auditor concerned for being heard
  {|
 
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6. *Whether any civil or criminal proceedings are pending between the company and the concerned officersYesNoIf Yes, give details
  {|
 
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7. (a) *Date of appointment of the concerned auditor {|
 
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  (b) *SRN of relevant form filed for appointment of the auditor {|
 
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  (c) *Category of auditorIndividualAuditor's firm
  (d) *Membership number of the auditor or Registration number of the firm {|
 
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  (e) *Period for which the auditor was appointed {|
From   to  
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8. *Whether any special notice has been received for removal of auditorYesNo
  *If yes, mention the date of receipt of notice {|
 
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  Percentage of capital held by the members giving such notice or percentage of the number of members in case of company limited by members {|
 
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9. *Whether all due audit fee has been paid to the concerned auditorsYesNo
  If no mention the amount of arrears {|
 
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10. Details of other services been rendered by such auditors to the company
  {|
 
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11. *Pendency of Audit i.e. number of financial years for which audit is pending
  {|
 
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12. * Stage of accounts of the company for each of such financial year which is yet to be approved by the Board or approved by the Board but yet to be handed over to auditors or approved by the Board, handed over to auditors by audit not yet completed or audit completed, draft report not yet given by the auditors.
Financial year end date State of accounts Particulars
     
     
     
     
     
13. * Whether there is any dispute with regard to the Books of Accounts in the possession of auditors but not delivered back to the companyYesNo
Attachments List of Attachments
(1) Details of the grounds for seeking removal of auditor   {|
 
|-| (2)| copy of special resolution||-| (3)| Optional attachments, if any||}
       
Declaration
I am authorized by the Board of Directors of theCompany vide resolution number**Datedto sign this form anddeclare that all the requirements of Companies Act, 2013 and therules made thereunder in respect of the subject matter of thisform and matters incidental thereto have been complied with.I also declare that all the information given herein above istrue, correct and complete including the attachments to thisform and nothing material has been suppressed.
  *To be digitally signed by
  *Designation
  *Director identification number of the director; or
  DIN or PAN of the manager or CEO or CFO; or
  Membership number of the Company secretary
Note: Attention is also drawn to provisions ofSection 448 and section 449 which provide for punishment for false statement and false evidence.
       
For office use only:
eForm Service request number (SRN) eForm filing date (DD/MM/YYYY)
Digital signature of the authorising officer
This e-Form is hereby approved    
This e-Form is hereby rejected  
Date of signing   (DD/MM/YYYY)  
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FORM NO. ADT-3
[See rule 8 of Companies (Audit and Auditors)Rules, 2014]
Notice of Resignation by the Auditor
1. (a) Corporate identity number (CIN) or foreign companyregistration number (FCRN) of the company:
(b) Global Location Number (GLN)of company:
2. (a) Name of the company:
(b) Address of the registeredoffice or of the principal place of business in India of thecompany:
(c) E-mail ID of the company:
3. Category of AuditorIndividualFirm
4. (a) Income Tax PAN of auditor or auditor's firm
(b) Name of the auditor orauditor's firm
(c) Membership Number of auditoror auditor's firm's registration number
(d) Address of the auditor orauditor's firm
(e) City
(f) State
(g) Pin code
(h) Email id of the auditor orauditor's firm
5. Reasons for resignation
6. Whether letter of resignation is attached Yes/No
7. Any other facts relevant to the resignation
Verification
I hereby confirm that the information given in this form andits attachments is correct and complete.
I am duly authorised to sign and submit this form.
To be digitally signed by Auditor / Partner of the audit firm
Whether Associate or Fellow:
____ Associate _____ Fellow
Membership Number:
Attachments:
1. Resignation letter, if attached
2. optional attachments, if any.
Form No.ADT-4
Report to the Central Government
[See rule 13(4) of the Companies (Audit andAuditors) Rules, 2014]
Date:
Subject:Report under sub-section (12) of section 143of the Companies Act, 2013 on suspected offence involving fraudbeing committed or having been committed
1) (a) Name of the Company
(b) CIN:
(c) Address of the RegisteredOffice:
2) (a) Name of the auditor or auditor's Firm
(b) Membership Number
(c) Address
3) Date of the annual general meeting when the Auditor wasappointed or reappointed
4) SRN and date of filing
5) Address of the office or location where the suspectedoffence is believed to have been or is being committed
6) Full details of the suspected offence involving fraud(attach documents in support)
7) Particulars of the officers or employees who are suspectedto be involved in the commission of the offence, if any:
a) Name(s) :
b) Designation
c) If Director, his DIN
d) PAN
8) Basis on which fraud is suspected:
9) Period during which the suspected fraud has occurred
10) Date of sending report to the Board or Audit committee asper rule 13(1)
11) Date of reply received from Board or Audit committee, ifany and if so received, attach copy thereof and give gist of thereply
12) Whether the auditor is satisfied with the reply of theBoard or Audit committee. Yes _____ No _____.
13) Estimated amount involved in the suspected fraud;
14) Details of steps , if any, taken by the company in thisregard;
(Furnish full details with references)
15) Any other relevant information.
Verification
I, ...................., Proprietor/Partner of................., Chartered Accountants do hereby declare thatthe information furnished above is true, correct and complete inall respects including the attachments to this form.
(Name, Signature andSeal of the Auditor)
Attachments:
1 Optional attachments
Note :The report on this form along with attachmentsthereto is to be given in a sealed cover to the Secretary,Ministry of Corporate Affairs in the manner provided in Rule 13.