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Appointment of auditor

Souvik Kumar Ghosh (CA Final) (1368 Points)

13 April 2014

Dear all,

Proviso to Sec-139(1) of Companies Act, 2013 reads as " the company shall inform the auditor of his or its appointment and also file a notice of such appointment with the Registrar within fifteen days of the meeting in which the auditor is appointed."

Q. So are companies now required to file notice of appointment of auditor to ROC instead of the auditor? If so then in which form?

Regards,

SK Ghosh

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1 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 13 April 2014

Originally posted by : Souvik Kumar Ghosh
	Dear all, Proviso to Sec-139(1) of Companies Act, 2013 reads as " the company shall inform the auditor of his or its appointment and also file a notice of such appointment with the Registrar within fifteen days of the meeting in which the auditor is appointed." Q. So are companies now required to file notice of appointment of auditor to ROC instead of the auditor? If so then in which form? Regards, SK Ghosh

After such appointment, the company will have to file a notice with ROC within 15 days and also inform the auditors.
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The notice to Registrar about appointment of auditor under fourth proviso to sub-section (1) of section 139 shall be in Form ADT-1.

[Rule 4(2) of ‘The Companies (Audit and Auditors) Rules, 2014’.]
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Under Companies Act, 2013 new e-forms will be available on MCA portal for upload w.e.f. 28.04.2014. (MCA Public Notice, dated 11.04.2014.)