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Casual vacancy

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21 August 2014 Dear All

In case of casual vacancy we need to file ADT -1 or only intimation in MGT is enough.

22 August 2014 The auditor who has resigned from the company shall file a statement in Form ADT-3 through form GNL-2.

Company shall file a notice of appointment of auditor with the
Registrar in Form ADT-1 through form GNL -2 within 15 days of the meeting in which the auditor is appointed.

No need to file MGT 14


23 August 2014 Agree with the opinion of learned expert.

As per section 139(1), Auditor appointment is to be intimated by the Company to the ROC through filing of form ADT.1.

Form ADT.1 is to be filed through E-form GLN.2. Kindly refer MCA General Circular No. 9/2014 dated April 25, 2014.


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