Is it mandatory to file Form ADT-1 with GNL-2 for Re- Appointment of Auditor in every AGM?
I am in process of annual filing in ROC.Form 23B was mandatory to file under companies Act 1956 for re-appointment of Auditor for the next financial year. Is it Mandatory under Companies Act 2013? If yes may i know which form to file and due date of same?
14 August 2014
As per my opinion you have to filled up ADT-1 form and attach that form to GNL-2, which is to be filed within 15 days of the meeting in which the auditor is appointed.
ADT-1 is an attachment and GNL-2 is a e-form. Further i request you to please refer the provision of section 139 & 141 and Companies (Audit And Auditors)rules, 2014.
CAclubindia
