Sir, Is it mandatory to file ADT 1 for appointment of first auditor,As some online author says its not mandatory till agm

Questions › Category: Co. Audit - I › Sir, Is it mandatory to file ADT 1 for appointment of first auditor,As some online author says its not mandatory till agm

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Chetan Sikchi asked 7 years ago

Question Tags: Appointment of first auditor

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Ravi Staff answered 7 years ago

In case of first auditor it is not necessary to file form ADT -1
Interpretation is perfectly fine, I also support the same.

Provisio which asked for filing of ADT -1 is in 139(1)
While appointment of first auditor in other than government company is in 139(6), where there is no such provisio. So ADT-1 not required

Or you can say ADT-1 is required for appointment of auditor at AGM. Literally speaking as per law.