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Adt-1

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(Querist)
01 December 2017 If nature of the auditor changes like from firm to llp or proprietor to firm after the appointment of auditor then do we need to file ADT-1 ?
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CS Dinesh kumar Gola

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CS Dinesh kumar Gola (Expert)
01 December 2017 yes, ADT-1 is required to be filed after the conclusion of forth coming AGM, Company will treat it as fresh appointment that's why it is required to be filed in order to intimate the change of the constitution of auditor or its firm as the case may be, with the ROC. [Section 139 & Rule 4 if C(A&A)Rule, 1014.]
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ajay pratap

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ajay pratap (Querist)
01 December 2017 Thanku so much for your succinct advice.
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