ADT-3 can be filed as an attacment to GNL-2 but the GNL-2 is to be signed by Managing director or Director or Manager or CEO/CFO of the company .If it is so how an auditor shall file it to comply with the provisions of sec.140(2) of the Company Act 2013.
CA Ashok Chhaperia
Since, now it is the responisbility of the Company to give intimation of the appointment of Auditor to ROC within 15 days, so on behalf of Company it is valid if MD or Director's Digital Signatures are affixed.
Regards
Shilpa
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CAclubindia
