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appointment of auditor
I want know that period of auditor going to be end in AGM 2017. then there is requirement of reappointment of auditor and file Form ADT-1 if company is a small company?
Replies (6)
not required as 139(2) applied on listed com.(read with rule 5).
Auditor can be reappointed for 5 year subject to ratification each year at AGM and ADT-1 can be filed accordingly as per section 139(1) and rotation of auditor is not applicable as small companies are exempt from this as per section 139(2) read with rule 5 of C( A&A) rule, 2014
there is requirement to file ADT-1 and pass ordinary resolution in AGM?
Yes, of course, OR is required to be passed & ADT -1 is required to be filed within 15 days of the meeting.
if duration of 5 year being compaleted in this 2017 AGM that is last year then auditor for further 5 year shall be appointed in this AGM otherwise AGM of next 2018 year.
you have to appoint auditor in the AGM of 2017.
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