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Filing of adt-1 wrt appointment of 1st auditors

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(Querist)
01 October 2018 Is it necessary to file ADT-1 wrt Appointment of 1st Auditors of a company. If necessary and not done, what are the consequences for delay in filing the same.
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CA Ankit R Momaya

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CA Ankit R Momaya (Expert)
01 October 2018 Filing of form ADT-1 is not required for Appointment as First Auditors.

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