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Adt- 1 in case of change in constitution of auditor from propritorship to firm

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(Querist)
19 December 2015 Shoul ADT 1 is needed to file in case of company appoint proprietorship as auditor but now converted into audit firm
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ANMOL JHA

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ANMOL JHA (Expert)
20 December 2015 Strictly as per law ADT-1 is the requirement of sub-section 1 of 139. Your case is not falling in said sub-section. Its a case of change in auditor for which though law has not mandated filing of ADT-1. But one should file so that MCA will know who is your auditor.
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