First auditor

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RAJESH SHARMA (Querist)
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31 July 2015 If a co. Incorporated recently, and it has to appoint first auditor u/s 139(6). Is it mandatory for the company to intimate to the roc in form adt-1. Answer as per companies act 2013

Pratik Shah

Pratik Shah (Expert)
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01 August 2015 Rule says that the company needs to file Form ADT-1 for intimating appointment of auditor appointed pursuant to section 139(1) of Companies Act.
Hence, if we interpret this in literal sense, we do not require to file this form with ROC for appointment of first auditor.

But some may have contradicting view.

Ankur Garg

Ankur Garg (Expert)
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01 August 2015 Hi,

I would also second the above opinion. However to avoid any future issue I would suggest you to file form ADT.1 for appointment of First Auditor.

Thanks

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