ADT-1 is required to be filed with in 15 days of holding the Annual General Meeting for fresh appointment or re-appointment (ratification) of statutory auditor. It is intimation to Registrar of Companies for appointing or re-appointing the Statutory auditor for the financial year.
11 September 2015
Ratification is different from Reappointment. Ratification is form of confirmation. Ratification of appointment of auditor means confirming the appointment of auditor already made earlier for 5 years.
Hence no need to file ADT-1 for ratification of appointment of auditor