Which form should a Company file to intimate the ROC about the appointment of an auditor?
Answered on March 01,2022
When a company appoints an auditor, it is under obligation to file the Form ADT-1 with the registrar of companies (ROC) about the appointment of the auditor in a prescribed manner as per section 139 (1) of the companies act 2013.
The time limit for filing ADT 1 is
In the case of a new company- Form ADT-1 is required to be filed within 15 days from the first board meeting of the company the board of directors of the company in which the auditor is appointed.
In the case of an existing company Form ADT-1 should be filed by the company with the registrar of companies within 15 days of the AGM in which the Auditor was appointed or reappointed as the case may be.