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PANKITA SHAH

PANKITA SHAH (Querist)
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16 July 2015 THERE IS REQUIREMENT TO FILE ADT-1 BY COMPANY TO ROC, IF MEMBERS RATIFIED THE SAME AT THE AGM??

Ankur Garg

Ankur Garg (Expert)
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16 July 2015 Form ADT - 1 is to be filed when appointment of auditor takes place. Since the auditor is appointed for a period covering more than one year in your case, form ADT - 1 need not be filed at every ratification, considering ratification is not an appointment as such.

This is my understanding. You may use your professional discretion or consult a practicing CA or CS.

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