No intimation is required to be given to ROC in the case of Appointment of First Auditor u/s 139(6) of the Companies Act 2013 ( for Non-Government Companies ).
However, in case of Subsequent Auditor appointed u/s 139(1) of the Companies Act 2013, the Company is required to file a Notice of such appointment in Form ADT 1 with the Registrar within "15 days" of the meeting in which the auditor is appointed.
Regards.
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