When a company appoints an auditor, it is mandatory to acknowledge the registrar of companies (ROC) about the appointment of auditor in a prescribed manner as per section 139 (1) of new companies act 2013. Form ADT-1 is used for this purpose.
Under Section 139 (1) of the new companies act 2013, a company shall communicate to the auditor of its appointment and at the same time, a notice of such appointment has to be filed with the registrar of companies within 15 days of this appointment. As per the rules, such notice regarding the auditor appointment is required to be filled in Form ADT 1 in the MCA portal.
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