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CS Professional - What is the Procedure for the Appointment of Auditor

What is the Procedure for the appointment of Auditor – CS Professional

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Following topic ‘Procedure for the appointment of Auditor’ is discussed below:

Procedure for the appointment of Auditor (SEC.139(1) of the Companies Act, 1956)

  1. The company has to inform the auditor of his appointment within 15 days of the meeting in which he is appointed as an auditor.

  1. The Company has to also inform the Registrar of Companies of the appointment within fifteen days of the meeting in which the auditor is appointed.
The Notice of Appointment of the auditor is to be filed with the ROC in Form ADT-1.

The basic information required for filing ADT-1
  • (a) CIN of the company.
(b) GLN of the company.
  • (a) Name of the Company.
(b) Address of the registered office of the company.
  1. c) Email id of the company.
  • Date of meeting at which the auditor is appointed.
  • Category of Auditor – Individual or Firm.
  • (a) Income Tax PAN of Auditor.
(b) Name of the Auditor
(c) Membership number of Auditors
  • Address of the Auditor
  • City, State, Pin Code
  • Email id of Auditor
The company also has to pass a Board Resolution to a authorize a person to sign and submit ADT-1 with the ROC.

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