08 December 2017
If an Auditor is appointed due to casual vacancy and adt-1 of the same has been filed. Later since AGM was near hence instead of conducting EGM to approve the appointment members approved the appointment in agm itself and the auditor is reappointed for further period of 5 years also during the same agm. Do ADT-1 need to be filled again?
09 December 2017
Yes Sir, ADT- 1 need to be filed again bcoz technically previous appointment was up to AGM only [section 139(8)] & this is a fresh appointment for complete 5 years subject to ratification.
CAclubindia
