In term of section 139(1) of the Companies Act, 2013 read with
rule 3 of Companies (Audit and Auditors) Rules, 2014 'EVERY COMPANY'
shall at the first annual general meeting, appoint an individual or a
firm as an auditor who shall hold office from the conclusion of that
meeting till the conclusion of its sixth annual general meeting (AGM)
and thereafter till the conclusion of every sixth meeting .... So yes and filing ADT 1 is also required
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