Filing of adt-1 in case of govt. company

Dear Professional Colleagues,

In pursuance to Section 139(1) of the Companies Act, 2013 every company shall intimate the Appointment of Auditors to the department within 15 days from the date of such Appointment (i.e. Date of AGM).

However, in the case of Govt. Owned Companies the appointment of Statutory Auditor is done by C&AG u/s 139 of the Companies Act, 2013 and Shareholders at AGM only authorises the Board for fixation of remuneration of the statutory auditors.

Please clarify, whether Form ADT-1 is required to be filed in such a case and if yes from which date the15 days will be reckoned, from the date of appt. order issued by C&AG, the date of acceptance by Auditor or from the date Board fixes the statutory remuneration as authorised at AGM.

Regards

Pushpkant Mishra