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Appointment of Auditor · Form ADT-1

Appoint your statutory auditor and file Form ADT-1 the right way.

Every company registered under the Companies Act, 2013 must appoint a qualified statutory auditor and intimate the Registrar of Companies within the prescribed timeline using e-Form ADT-1. It's the formal record that tells the government exactly who is auditing your books — whether that's your company's first auditor, a subsequent auditor appointed at the AGM, or a replacement filling a casual vacancy.

Miss the 15-day filing window and you're looking at escalating late fees and compliance flags against your company's ROC record. Get it right, and you have a clean audit trail, a credible set of financials, and one less thing to worry about at your next AGM — which is exactly why most companies hand ADT-1 filing to a compliance expert rather than risk the deadline.

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MCA e-Filing

Form ADT-1

Notice of Appointment of Auditor

CompanyABC Private Limited
Auditor AppointedM/s Sharma & Associates
Appointment TypeSubsequent Auditor
Tenure5 Financial Years
SRN Generated · Acknowledged

How an auditor appointment turns into a filed ADT-1

A quick visual of the four moves between deciding on an auditor and holding an acknowledged filing with the MCA.

Board Resolution

Board (or members at AGM) approves the auditor's appointment

Auditor's Consent

Auditor submits written consent and an eligibility certificate

ADT-1 e-Filing

Form ADT-1 is prepared, attached, and filed on the MCA portal

SRN Acknowledgement

Registrar generates the SRN — appointment is now on record

Appointment Types

Which kind of auditor appointment applies to you?

ADT-1 isn't filed the same way every time — the trigger, timeline, and tenure change depending on why the auditor is being appointed. Here's the full lineup.

First Auditor

Appointed by the board within 30 days of incorporation, to hold office until the conclusion of the company's first AGM.

Most Common

Subsequent Auditor

Appointed by shareholders at the AGM for a term of up to five consecutive financial years, subject to ratification requirements.

Casual Vacancy Auditor

Fills a vacancy created by resignation, death, or disqualification, appointed by the board within 30 days of the vacancy arising.

Auditor Rotation

Mandatory change of individual auditors or audit firms after a prescribed tenure for listed and other specified classes of companies.

Government Company Auditor

Appointed by the Comptroller and Auditor General (CAG) rather than the board, for government and government-controlled companies.

Special Auditor

Appointed under regulatory direction for a focused investigation into specific transactions, accounts, or suspected irregularities.

Joint Auditors

Two or more audit firms appointed together, sharing responsibility and reporting jointly on the company's financial statements.

Branch Auditor

Appointed specifically to audit the accounts of a branch office, in addition to the company's principal statutory auditor.

The Process

From board decision to filed ADT-1, in eight steps

Here's exactly what happens between deciding on an auditor and holding an acknowledged Form ADT-1 filing.

1

Identify the Appointment Trigger

We confirm whether this is a first appointment, an AGM appointment, or a casual vacancy — each follows a different timeline.

2

Auditor Eligibility Check

The proposed auditor's eligibility under Section 141 is verified before the appointment is finalised.

3

Consent & Eligibility Certificate

The auditor provides written consent and a certificate confirming they meet the statutory eligibility conditions.

4

Board / Shareholder Resolution

A resolution approving the appointment is passed and minuted at the relevant board meeting or AGM.

5

Form ADT-1 Preparation

Company, auditor, and appointment details are populated into the e-form along with the supporting attachments.

6

Digital Signature & Certification

An authorised signatory affixes their Digital Signature Certificate, and where required, a practicing professional certifies the form.

7

e-Filing with the MCA

Form ADT-1 is filed on the MCA portal within 15 days of the appointment being approved.

8

SRN & Acknowledgement

The registrar generates a Service Request Number confirming the appointment is now on the company's official record.

Eligibility

Who can be appointed as a statutory auditor?

Not every accountant qualifies. The Companies Act sets clear eligibility and disqualification conditions before an appointment can be filed.

Practicing Chartered Accountant

Only an individual CA or a firm/LLP of chartered accountants holding a valid certificate of practice is eligible.

No Disqualification Under Section 141

The auditor must not fall under any of the specified categories of disqualification, such as being an officer or employee of the company.

No Conflicting Financial Interest

The auditor and close relatives must not hold securities, shares, or a material financial interest in the company being audited.

Not Indebted Beyond Prescribed Limits

The auditor must not be indebted to, or have given a guarantee on behalf of, the company beyond the amount permitted by law.

Within the Audit Ceiling Limit

The number of company audits already held by the auditor must be within the statutory ceiling before a new appointment is accepted.

Written Consent Submitted

The auditor must furnish written consent and an eligibility certificate to the company before the appointment is formalised.

Paperwork

Documents you'll need for a clean ADT-1 filing

Gathering these upfront is the single biggest thing you can do to avoid a resubmission or a missed deadline.

Consent Letter

Auditor's written consent to act

Eligibility Certificate

Confirming compliance under Section 141

Board Resolution Copy

Certified copy approving the appointment

Intimation Letter

Company's appointment letter to the auditor

Company PAN

For verification during e-filing

Membership / FRN Certificate

Auditor's or firm's registration proof

AGM / Board Minutes

Extract confirming the resolution passed

Digital Signature Certificate

Of the authorised signatory filing the form

Why It's Worth It

What a timely, correct ADT-1 filing actually buys you

Beyond ticking a compliance box, a properly recorded auditor appointment protects your company's credibility and its financial reporting.

Statutory Compliance Secured

Your appointment is on record within the legal deadline

No Late Filing Penalty

Avoids escalating additional fees for delayed filing

Credible Financial Reporting

An independently verified auditor strengthens your accounts

Investor & Lender Confidence

Audited financials are trusted for funding and loan decisions

Early Fraud Detection

An engaged, eligible auditor spots irregularities sooner

Smooth AGM Proceedings

No last-minute scramble to regularise the appointment

Stronger Corporate Governance

Demonstrates board diligence to regulators and stakeholders

Clean Audit Trail

A documented history that simplifies every future filing

After the Filing

Staying compliant once the auditor is appointed

Filing ADT-1 is one step in an ongoing relationship — here's what keeps your auditor appointment in good standing afterward.

Tenure Tracking

Monitoring the auditor's term so re-appointment or rotation is handled on time.

Auditor Rotation Compliance

Tracking mandatory rotation timelines for companies to which the rule applies.

Form ADT-3 on Resignation

Filed by the auditor within 30 days if they resign before completing their term.

Casual Vacancy Filing

A fresh ADT-1 whenever a vacancy is created and a replacement auditor is appointed.

Statutory Audit Report Filing

Ensuring the auditor's report is placed before the AGM and filed with financials.

ROC Record Reconciliation

Periodic checks that the auditor on record with the registrar matches reality.

Why Hisho & Kanri

Auditor appointments filed by people who do this daily

We've handled ADT-1 filings across every appointment type, catching the details that trip up a same-day, do-it-yourself submission.

Experienced Professionals

Company secretaries who track appointment rules and rotation timelines closely.

Deadline-First Approach

Filings are prioritised against the 15-day statutory clock, not the calendar.

Transparent Pricing

One clear fee for the filing, with no surprise add-ons along the way.

Full Visibility

You see the SRN and acknowledgement the moment the filing is accepted.

Dedicated Support

One point of contact from consent collection through acknowledgement.

Secure Documentation

Auditor and company documents handled under strict confidentiality.

FAQ

Common questions about Appointment of Auditor (ADT-1)

Can't find your question here? Use the form alongside this page and we'll answer it directly.

It's the e-form used to intimate the Registrar of Companies about the appointment of a statutory auditor, filed by the company rather than the auditor.

Within 15 days from the date of the meeting at which the auditor is appointed, whether that's a board meeting or the AGM.

The board must appoint the first auditor within 30 days of incorporation; if it fails to, the members must do so within 90 days at an extraordinary general meeting.

Additional government fees apply and increase the longer the delay continues — we can confirm the applicable fee for your specific timeline.

The auditor's consent letter, eligibility certificate, and a copy of the board resolution are the core set — see the Documents section above for the full list.

Only a practicing chartered accountant or a firm of chartered accountants that is not disqualified under Section 141 of the Companies Act.

The board fills the vacancy within 30 days, and if it arose from resignation, the appointment must also be approved by members within three months.

It's the mandatory periodic change of individual auditors or audit firms, applicable to listed companies and other prescribed classes of companies.

Yes, where rotation rules don't apply, an eligible auditor can be re-appointed by shareholders at the AGM for a further term.

Because we track appointment triggers and deadlines daily, keep you informed at every stage, and stay on to manage rotation and re-appointment long after the first filing.