Appointment of auditor

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Rajesh prasad shah (Querist)
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10 September 2019 can an auditor after appointment by board can sign the Balance Sheet but before filing the form ADT-1 to ROC.

Thanks In advance

CS VENKATARAMANAN S

CS VENKATARAMANAN S (Expert)
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14 September 2019 Form ADT- 1 is used by a company to intimate the registrar of companies about the appointment of an auditor after the completion of its annual general meeting (AGM). Sec 139 (1) of the new Companies Act 2013 mandates this and this form has to be filed every year after the AGM in which the auditor was appointed. Form ADT-1 must be filed with the registrar of companies within 15 days from the date of appointment of the Auditor. Example, if the company’s AGM was held on 30 September 2019, then Form ADT 1 has to be filed by 15 October 2019.
From the above it is clear that, an auditor can sign before filing the form ADT-1 after appointed by the Board.