X is a private limited company incorporated in April 2018.
A firm of Chartered accountants have been appointed as the first auditors in its first BM.
Is it mandatory to inform the ROC/MCA about the same ? if yes, by which form and what is the due date ?
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Appointment of first auditor
Replies (9)
Form ADT-1 need not be filed for First Appointment of Auditors.
Form ADT-1 is mandatory while appointing First Auditor.
Form ADT-1 is not mandatory for appointment of First Auditor
ADT-1 is required for appointment as well as for filling up the casual vacancy of an auditor
Sec 139(6) starts with non obstande clause, Hence Form ADT-1 need not be filed for first auditor appointment.
Hi Meena,
It is not required to intimate RoC about appointment of first auditor.
The appointment of auditor in the first AGM of the company will be notified within 15 days of the AGM in ADT-1.
| Originally posted by : Shrijay Sheth | ||
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Hi Meena, It is not required to intimate RoC about appointment of first auditor. The appointment of auditor in the first AGM of the company will be notified within 15 days of the AGM in ADT-1. |
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Exactly !
Hai Meena,
Clarification for ur queries:
1. Is it mandatory to inform the ROC/MCA about the same ? - yes. As per section 139(1) proviso 3, Need to file ADT -1 with ROC with 15 days from the date of appointment.
2. Even for first auditor also, we need to file ADT-1 within 15 days from the date of appointment.
"there is no exemption for first auditors in this regard."
3. If you check the ADT-1 eform, u can have clarity in this.
Thanks and regards
Vinay
If we see what AOC-4 Help kit says about SRN of ADT-1, we can infer that ADT-1 for appointment of First Auditor is not mandatory required to be filed.
It says that SRN of ADT- 1 will be filled as Z9999999 in case ADT-1 is not required to be filed such as for Appointment of First Auditor.
It says that SRN of ADT- 1 will be filled as Z9999999 in case ADT-1 is not required to be filed such as for Appointment of First Auditor.
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