ADT 1 for first auditor

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Is it necessary to file ADT 1 for appointment of first auditor. And extension available For FY 20-21?. The company was incorporated in Dec20. Kindly clarify
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Summary: Even if you view the legal requirement as technically ambiguous, it is highly recommended and practically necessary to file Form ADT-1 for the first auditor within 15 days of their appointment to ensure your ROC records are complete and to avoid issues with future compliance filings like AOC-4.

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