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.
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.
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
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.
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