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Appointment of auditor

Co Act 2013 1256 views 1 replies

Souvik Kumar Ghosh

CA Final

1368 Points Joined March 2011

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

Replies (1)

Deepak Gupta

CA Student

15927 Points Joined May 2011

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.)