First Auditor:- The First Auditor of the company shall be appointed by the Board within 30 days of Incorporation. In case of Board’s failure, an EGM shall be called within 90 days to appoint the first auditor. The First auditor so appointed shall be the auditor of the Company till the conclusion of the First Annual General Meeting of the Company
Auditor:- Every company shall appoint at its 1st annual general meeting an individual or a firm as an auditor of the company who shall hold office 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 every sixth meeting
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1. Preparation of Board Meeting documents for appointment of auditor;
2. Preparation of documents for attachment in e-forms;
3. Preparation of e-forms;
4. Arranging for Certification of e-forms;
5. Resubmission of e-forms, if any.
Form ADT-1 is required to be file for Appointment of Auditor.
The appointment is done by the members for a maximum term of 5/10 consecutive years.
Only a Practising Chartered Accountant can be appointed as Statutory Auditors of the Company.
As per section 141(3)(d)(i), a person shall not be eligible for appointment as an auditor of a company, who, or his relative or partner is holding any security of or interest in the company or its subsidiary, or of its holding or associate company or a subsidiary of such holding company.
Filing of Form ADT-1 is optional in case of Appointment of first Auditor of the Company.
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