06 April 2015
Based on the reading of section 139(6), the first auditor of the Company is to be appointed by the board within 30 day of registration of the Company. However, this section does not specify anything wrt intimation of appointment of auditors to ROC. Form ADT 1 'Information to the Registrar by Company for appointment of Auditor'does not have space for filling in board resolution date. It only talks about appointment in AGM & appoitment in case of casual vacancy.
Hence, it may be concluded that ADT 1 is not required to be filed with ROC. However, as a safegaurd, the said resolution can be filed with the ROC by making use of Form GNL 1 or GNL 4
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