06 December 2017
Section 139(6): Appointment of First Auditor shall be by the Board within thirty days (30) days from the date of incorporation.
The company is then required to intimate the auditor of his / its appointment within 15 days of Board meeting, wherein his appointment has been made, and thereafter file a notice of appointment of such auditor in Form ADT-1 with the Registrar as per 3rd Proviso to Section 139(1).
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