Filing of form adt-1

As per Sec 139 of Companies Act 2013 an auditor can be appointed for a term of 5 years subject to such matter of appointment of auditor should be ratified by the members in each AGM.

Further within 15 days of such appointment form ADT 1 needs to be file.

Though Law is not  very clear on the matter that Form ADT- 1 needs to be filed for consecutive years too but as per my understanding it should be filed, as in the ratification matter too we are ratifying the appointment of auditor only.

Regards

Nidhi