Which form does a company file with the Registrar for an auditor appointment under section 139(1) of the Companies Act, 2013 and the applicable rule?
Question and options
Which form does a company file with the Registrar for an auditor appointment under section 139(1) of the Companies Act, 2013 and the applicable rule?
ADT-3
ADT-6
ADT-4
ADT-1
Answer and explanation
Correct answer: D - ADT-1
Section 139(1) of the Companies Act, 2013 requires the company to inform the Registrar of the auditor's appointment, and rule 4(2) of the Companies (Audit and Auditors) Rules, 2014 prescribes Form ADT-1, filed within fifteen days of the meeting. Form ADT-3 is the auditor's own statement on resignation.
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