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Auditor : adt-1, gnl-2, mgt-14

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)

11 September 2014

Friends/Seniors

Notice of appointment of auditor is to be filed with ROC within 15 days of AGM in ADT-1. Is ADT-1 to be attached to Form GNL-2 ? In that case is the row 'Others' to be ticked under clause 3 to that Form. This GNL-2 also refers to MGT-14.

Hence, in effect, both MGT-14 and GNL-2 needs to be filed with ROC ?

Regards,

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5 Replies

prakash (Company Secretary) (1352 Points)
Replied 11 September 2014

Dear Dipajyothi,

Company not required to file form MGT 14 for appointment of auditor, filing of ADT 1 in form GNL 2 is sufficient.

GNL 2 is general form, which can be used for various other events, few of them may require to file form MGT 14 but not for appointment of auditor.

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
Replied 12 September 2014

Thanks Prakash. Is anything to be attached to ADT-1 like AGM resolution or communication to the auditor for appointment in the AGM.

Regards,

CS Mitesh Mehta (Company Secretary) (17139 Points)
Replied 12 September 2014

with form GNL- 2 attach the following

1. ADT-1

2. Consent & Eligibility letter of Auditor

3. Certified true copy of ordinary resolution

Desai (CS) (329 Points)
Replied 13 September 2014

Hello, Mr.Miteshji

Thanks for the update.but still reqd more clarification on following.

1) As pe the rule only notice is reqd to be filed.no where it is written about resolution and consent.

Please suggest whether filing only ADT-1 is sufficient with GNL-2.

3) the consent and certificate from the auditor will be given by auditor after agm or before agm , what is the proper timing of giving consent/certificate as some auditors are giving after bm but before agm and some are giving after agm.

pl.suggest

regds