Auditor appointment in opc

[Juhi Singh]

Hi can anyone tell me how is an auditor appointed in opc?? co was incorporated in the year 2021 and now we are doing the annual filling-also is the last day for filing 27th september 2022??? iam a little confused can i show appointment in bm held for signing of financial statement that the auditor is appointed for 5 years????

[Nishant Jain]

I am also confused about same.

Nishant jain

On Tue, 20 Sep 2022, 8:18 pm Juhi Singh, <ju...@hellocfo.in> wrote:

Hi can anyone tell me how is an auditor appointed in opc?? co was incorporated in the year 2021 and now we are doing the annual filling-also is the last day for filing 27th september 2022??? iam a little confused can i show appointment in bm held for signing of financial statement that the auditor is appointed for 5 years????

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[email...@gmail.com]

I am also facing a similar issue in OPC.

Auditor tenure of 5 years is completed, now shall I mention that the auditor is appointed on 27th Sept in AGM and file the form ADT-1 on 27th?

regards,

Adv. Hyder

Corporate Lawyer.

[Narendra]

In case of OPC auditor can be appointed in Board meeting

[Nishant Jain]

Can please provide references of any section

Nishant jain

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[Pankaj Khandelwal]

As per Section 139 (1) ".... 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 one of the provisos to the same Section says "..... also file a notice of such appointment with the Registrar within fifteen days of the meeting in which the auditor is appointed."

Now,

In case of OPC, the date of AGM is considered to be the date on which the resolution is communicated by the shareholder to the Company as per the provisions of Section 122(3).

Accordingly, In my view, you should file ADT-1 within 15 days from the date on which you have received communication from the Shareholder for the matters which were to passed in the AGM.

Feel free for any more discussion on this.

Regards

Pankaj Khandelwal

con...@cspankaj.in