31 July 2015
If a co. Incorporated recently, and it has to appoint first auditor u/s 139(6). Is it mandatory for the company to intimate to the roc in form adt-1. Answer as per companies act 2013
01 August 2015
Rule says that the company needs to file Form ADT-1 for intimating appointment of auditor appointed pursuant to section 139(1) of Companies Act. Hence, if we interpret this in literal sense, we do not require to file this form with ROC for appointment of first auditor.
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