Whether adt-1 required to be filed for ratification in agm.?

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Darshil Shah (Querist)
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10 September 2015 Whether ADT-1 required to be filed for ratification of appointement of auditor after the Agm..?

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Sudish Kumar Gupta

Sudish Kumar Gupta (Expert)
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10 September 2015 Dear Mr. Shah,

ADT-1 is required to be filed with in 15 days of holding the Annual General Meeting for fresh appointment or re-appointment (ratification) of statutory auditor. It is intimation to Registrar of Companies for appointing or re-appointing the Statutory auditor for the financial year.

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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11 September 2015 Ratification is different from Reappointment. Ratification is form of confirmation. Ratification of appointment of auditor means confirming the appointment of auditor already made earlier for 5 years.

Hence no need to file ADT-1 for ratification of appointment of auditor

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