28 February 2017
Ratification does not require filing of ADT-1 .As per 2nd,3rd & 4th proviso to section 139(1) consent, certificate and filing of form is required for appointment. Since as per explanation to section 139(1) appointment includes re-appointment therefore the documentation & filing of form is required at the time of re-appointment.
01 March 2017
my query is that i have not filed adt -1 till now.as only 23B was filed in 2014. so can i file it now without additional fees.with reason that auditor was not appointed in AGM so automatic appointed .
CAclubindia
