Appointment of First Auditor under Companies Act 2013

According to Companies Act 2013 every company need to appoint an auditor after it incorporation. As per sub section (1) Section 139  say ” every company shall at the first annual general meeting appoint an individual or a firm as an auditor who shall hold office from the conclusion of that meeting till the conclusion of its sixth annual general meeting and thereafter till the conclusion of very sixth meeting and the manner and procedure of selection of auditors by the member of the company at such meeting shall be such as may be prescribed”

According to Companies Act 2013 every company need to inform the concerned of his or its appointment as a auditor in the company.  Company also need to file a notice of such appointment of auditor under forth proviso to  sub- section (1) of section 139 shall be in Form ADT-1

According to companies Act the first auditor of a company shall be appointed by the board of directors within thirty days from the date of registration of the company and in the case of failure of the board to appoint such auditor then members of the company who shall appoint an auditor within ninety days of incorporation at an extraordinary general meeting appoint such auditor. First auditor appointed as any manner shall hold  office till the conclusion of first annual general meeting.

After appointment of first auditor company need to file ADT-1 Form to inform registrar of company where such company registered within fifteen days of such appointment.

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