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Whether filing of ADT-1 is mandatory for appointment of first Auditor at Board meeting ? And what about in case first auditor is appointed by members in EGM ?

Auditors

Posted By: K. madhusudhan reddy 9 year(s) ago

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PRAVIN SATARDEKAR

ADT1 needs to be filed on appointment of first auditor at the Board Meeting. If you refer point no 5 (a) of the form ADT1, it provides for the option of appointment of auditor at other than AGM. However, the further appointment/reappointment has to be at the AGM and not at EGM. Ref wording of section 139(1).

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