| COMPANY OTHER THAN GOVERNMENT COMPANY |
| FIRST AUDITOR |
SUBSEQUENT AUDITOR |
- First auditor shall be appointed by the Board within 30 days of incorporation;
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- Board Resolution for recommending appointment of auditor in the AGM;
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- If the Board fails to appoint, then members shall appoint first auditor in general meeting within 90 days of incorporation;
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- Ordinary resolution for appointment at AGM by the shareholders;
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- First auditor will hold office till the conclusion of the first AGM;
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- Such appointment shall be for a period of 5 years;
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- E-form ADT-1 shall be filed within 15 days of appointment;
[In case of Specified IFSC Public and Private Company, the intimation shall be filed within 30 days.] |
- E-form ADT-1 shall be filed within 15 days of appointment;
[In case of Specified IFSC Public and Private Company, the intimation shall be filed within 30 days.] |
- Intimation to the auditor for his appointment by the company within 15 days of appointment.
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- Intimation to the auditor for his appointment by the company within 15 days of appointment
|
|
GOVERNMENT COMPANY
|
| FIRST AUDITOR |
SUBSEQUENT AUDITOR |
- Appointment Letter from C&AG within 60 days from the date of incorporation;
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- Appointment Letter from C&AG within 180 days from the commencement of financial year;
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- In case, C&AG fails to appoint first auditor, then Board shall appoint by a passing a board resolution within next 30 days;
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- E-form ADT-1 shall be filed within 15 days of appointment;
[In case of Specified IFSC Public and Private Company, the intimation shall be filed within 30 days.] |
- In case, even board fails to appoint within 90 days of incorporation, members shall appoint within next 60 days in an EOGM by passing ordinary resolution;
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- The auditor shall hold the office till the conclusion of AGM.
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- E-form ADT-1 shall be filed within 15 days of appointment;
[In case of Specified IFSC Public and Private Company, the intimation shall be filed within 30 days.] |
- Intimation to the auditor for his appointment by the company within 15 days of appointment.
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- First auditor shall hold office till the conclusion of first AGM;
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- Intimation to the auditor for his appointment by the company within 15 days of appointment.
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