Adt-1

@ Upendra patnaik first of  all is it required to file the ADT-1 form for appointment of auditor at Board Meeting.

ADT-1 specificly only for appointment of audiotr by shareholder at AGM as per sec 139(1) for term of five years.

In case of appoinment of first auditor at BM there is no need to give intimiation to ROC but once that first auditor confirm at AGM by shareholder then only you have to file ADT-1