16 June 2017
No ADT-1 is not required to be filed for First Auditor. If you see the help kit of AOC-4, In case of non availability of SRN of ADT-1, Z99999999 shall be inserted.
The helpkit says the following Enter the SRN of form ADT-1 filed for intimation of appointment of the auditor details of whom is entered. If intimation of appointment of auditor is not required under section 139(5)/ (6)/ (7) of the Companies Act, 2013 then enter the SRN ‘Z99999999’.
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