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auditor appointment

suresh kumar (Student CA Final ) (35 Points)

28 November 2018

dear experts , in case of appointment of first auditors to the company, is it necessary to intimate to the MCA throught ADT- 1 Form. please tell me ..

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6 Replies

Nabin Raj Uprety (Manager @ CA Parmeswaran & Co. ) (168 Points)
Replied 28 November 2018

Intimation to RoC is to be made by Auditor, irrespective of fact that they are appointed by BoD or are first Auditor. In ADT-1 auditor have to give details of his appointment.

Vatsla Alagh (1545 Points)
Replied 29 November 2018

ADT-1 is intimation by company and not by auditor. Law is silent for filing such form only in case of first auditor. So it is at discretion of company totally.

suresh kumar (Student CA Final ) (35 Points)
Replied 29 November 2018

thank you for your information , sir in case if we did not file ADT 1 for the first auditor , then while filing AOC 4 we need SRN of ADT 1 for the first financial year . how do we file AOC 4 , with out filing ADT 1for the first auditor. please suggest vatsla alagh sir

praveen (Expert) (350 Points)
Replied 29 November 2018

Use Z99999999

suresh kumar (Student CA Final ) (35 Points)
Replied 29 November 2018

thank you for the information , i will use and see

Nabin Raj Uprety (Manager @ CA Parmeswaran & Co. ) (168 Points)
Replied 30 November 2018

Since rule 4 doesn't speak about section 139(6) and (7), and ADT - 1 is governed by rule 4 one can definatly argue about law being silent on filing ADT-1 in case of section 139(6) first Auditor.