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Filing of MGT - 14

CA Darshan.S (Chartered Accountant) (230 Points)

13 May 2021

A private limited company has appointed their first auditor through EGM as they were not able to appoint their first auditors in their first general meeting. Company has filed the ADT-1. Need a clarification as to whether MGT-14 has to be filed?

Please guide me. Thanks in advance.

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6 Replies

i am Kashif (372 Points)
Replied 13 May 2021

Not sure But yes if Company passed any Resolution then it required to file MGT14

anil jain (Partner) (1067 Points)
Replied 15 May 2021

first auditor is required to be appointed in board meeting within 30 days of incorporation.

Mgt-14 is not required to be filed by private company for auditor appointment in AGM/egm.

anil jain (Partner) (1067 Points)
Replied 15 May 2021

first auditor is required to be appointed in board meeting within 30 days of incorporation.

Mgt-14 is not required to be filed by private company for auditor appointment in AGM/egm.

KHUSHI 1271 (7 Points)
Replied 15 May 2021

Any action mentioned under Section 117(3) of the New Act, Private Companies still require to file e-form MGT-14 with ROC

1 Like

pritesh (delhi) (720 Points)
Replied 17 May 2021

Only adt-1 require to file no need to file adt-1

Chirag (Professional) (1979 Points)
Replied 31 May 2021

Private Companies are exempted for filing Board Resolution u/s179(3) ,as well certain special resolution, appointment of auditor is an ordinary resolution ,so not required to file MGT-14 , section 117 talks about only special resolutions. but you have to attach CTC of resolution ,consent form and appointment letter in ADT-1 itself.

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