Sir, is ADT-1 required to be filed at the time of filling casual vacancy?

3 answers

Ravi Staff August 26, 2017

yes it is required

Audit Staff August 26, 2017

Sir, Can you please give reference of the section number? I wasn’t able to find the same.

Ravi Staff August 28, 2017

Requirement to inform auditor and ROC within 15 days after appointment is given as proviso to Sec 139(1) , hence it appears that this requirement is only for auditor appointed under 139(1) i.e appointment at AGM.
But if you read form ADT-1 and its instructions, it is specified that details about casual vacancy are also required, that means this form is also applicable for casual vacancy.
in short it will be required for all appointments after first auditor whether in AGM or whether casual vacancy


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