IS IT NECESSARY TO DO ROC FILING OF FIRST AUDITOR APPOINTMENT FOR COMPANY INCORPORATED AFTER 01.04.2014 , IF YES KINDLY MAIL ME THE FORMAT OF RESOLUTION , APPOINT LETTER , CONSENT LETTER OF AUDITOR , I MEAN FORMAT OF ALL THE ATTACHMENT IN ADT 1
07 November 2014
Yes necessary. The reason is on a conjoint reading of 139(1) and 139(6) would lead to a conclusion that only those provisions of sub-section (1) would not apply to sub-section (6) which are contrary to it. The 2nd, 3rd and 4th proviso to sub-section (1) are not contrary to provisions contained in sub section (6) and ,therefore, e-form ADT-1 should be filed within 15 days from the date of appointment of first auditor by the Board of Directors.
CAclubindia
