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Home / Company Law & Secretarial Services / Appointment of Auditor (ADT-1)
Last updated: 2 October 2026
Every company must appoint a statutory auditor — the first within 30 days of incorporation, and then at the AGM for a five-year term. Our team handles the board and shareholder approvals, the auditor’s consent and the ADT-1 filing. The audit itself is done by an independent Chartered Accountant you appoint.
Under sections 139 and 140 of the Companies Act, 2013:
An auditor who resigns files Form ADT-3 within 30 days. A casual vacancy caused by resignation is filled by the board and approved by members within three months.
Based on the Companies Act, 2013 and the rules made under it. Last updated: 27 September 2026.
Board appoints the first auditor after incorporation
Term for an auditor appointed at the AGM
ADT-1 filing after appointment
Filed by an auditor who resigns, within 30 days
Applies to listed and certain larger companies
Only a CA or CA firm can be a statutory auditor
Missed steps here affect every filing that follows.
The 30-day window passes and the company has no auditor for its first accounts.
The appointment is made but not reported, attracting additional fees.
The five-year term ends and no re-appointment is made at the AGM.
Auditor appointment is part of the yearly calendar.
The full yearly calendar.
INC-20A for new companies.
For companies it applies to.
Appointments and resignations.
You choose your Chartered Accountant or audit firm.
Auditor’s consent and eligibility certificate obtained.
Board or AGM resolution prepared and passed.
Form ADT-1 filed within 15 days.
Appointment recorded in minutes and registers.
Term and rotation dates tracked for renewal.
Changes to the auditor during a term follow a set procedure.
Auditor files ADT-3 within 30 days; the company fills the casual vacancy.
Board fills it; if due to resignation, members approve within three months.
Removal before the term needs a special resolution and Central Government approval.
At the end of a term, re-appointment or a new auditor at the AGM.
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Within 30 days of incorporation, by the board of directors.
An auditor appointed at the AGM holds office for five years, until the sixth AGM.
The form in which the company informs the ROC of the auditor’s appointment, within 15 days of the meeting.
Only a Chartered Accountant in practice or a firm of Chartered Accountants that meets the eligibility conditions.
No. It applies to listed companies and certain classes of larger companies.
ACS – Director, Expertvuw Management Pvt Ltd
Appointment procedures and filings are handled by Expertvuw’s team. The statutory audit is carried out by an independent Chartered Accountant appointed by your company.