ANSWER: According to my view no need to file any form reason as given below:
Tenure of First auditor will be upto First AGM only.
A per Sub rule 2 of Rule 4 of The Companies (Audit and Auditor) Rules, 2014: The Notice to Registrar about appointment of auditor under fourth proviso to sub-section (1) of Section- 139 shall be in form- ADT-1.
· Sub- Section- 1 of Section- 139 talks about appointment of subsequent Auditor in AGM.
· Sub section 6 of Section 139 talks about Appointment of First Auditor given in.
As per the new companies act 2013, company is required to inform registrar of companies (ROC) in writing that auditor has been appointed by filling form ADT1 within 15 days from the meeting date in which auditor has been appointed.
However, such requirement is not applicable to the first auditors as these provisions are applicable to the auditors appointed under section 139(1) of the Companies Act, 2013 and first auditors are appointed under section 139(6) of the Companies Act 2013.
This means, filling of form ADT1 is not required for first auditor under Companies Act 2013.
It is worth noting here that only in respect of the auditors appointed under section 139(1) Company is under an obligation to give notice of appointment to the Registrar in Form No. ADT 1 through E-form GLN.2.
Therefore, in case of appointment of first auditors by the Board of directors of a company pursuant to section 139(6), Company is under no obligation to give notice of appointment of First Auditor to the Registrar.