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is there any requirement to file any form with ROC for appointment of first auditor.
File form ADT-1 within 15 days of appointment
As per provision of section 139, no need to file the ADT-1 i.e. intimation for appointment of first auditor by the board
file ADT-1 for appointment of first auditor because SRN number of ADT-1 need to be mentioned when filing annual accounts with ROC
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