1. What is Form ADT 2?
The form ADT 2 is filed for removal of the Auditor to the Registrar of the Company under Section - 140 of the Companies Act, 2013 and Rule 7(1): The application to the Central Government for removal of the auditor shall be made in Form ADT-2 and shall be accompanied with fees as provided for this purpose under the Companies (Registration Offices and Fees) Rules, 2014, within 30 days of passing a special resolution. E-Form ADT 2 should specify the following things;
a. The ground of seeking removal of an auditor.
b. Whether the accounts have been qualified during the last three-year.
c. Date of appointment of auditor and SRN of notice of such appointment
d. Whether the audit fee has been paid or not.
2. Why is it important?
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.
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