Every company must appoint a statutory auditor and tell the Registrar by filing Form ADT-1. Legal Startup checks the appointment route, prepares the resolutions and consent documents, informs the auditor and files Form ADT-1 within the 15-day limit.
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Form ADT-1 is the notice a company files with the Registrar of Companies after appointing its statutory auditor under Section 139 of the Companies Act, 2013. The company must inform the auditor of the appointment and file auditor appointment ADT-1 within 15 days of the meeting in which the auditor was appointed.
Last updated: October 2026. Forms, fees and time limits can change, so we confirm the current position before filing.
A statutory auditor is an independent chartered accountant or audit firm that audits a company's financial statements each year and reports to the members. Section 139 of the Companies Act, 2013 sets out who appoints the auditor, when, and for how long. Every company, including a small private limited startup, must have an auditor.
Form ADT-1 is how the company reports that appointment to the Registrar. It is filed on the MCA portal along with the board or shareholder resolution and the auditor's written consent and certificate that the appointment meets the conditions of Section 141. Missing or late filing is one of the most common annual compliance gaps in new companies.
The route depends on the situation. A new company's first auditor is appointed by the Board. Later auditors are appointed by the members at the AGM for a five-year term, and a casual vacancy is filled in the way Section 139 prescribes. For official forms, fee schedules and filing, visit the Ministry of Corporate Affairs portal at mca.gov.in, the official website of the Government of India for company and LLP filings.
Important limits and timelines every company should know about auditor appointment.
The right resolution and timeline depend on how the auditor is being appointed.
The company was recently incorporated and has no auditor yet.
The members appoint the auditor for the regular five-year term.
The term has ended and the company wants to continue.
The auditor's office has fallen vacant before the term ends.
The company is replacing its current auditor.
The auditor was appointed, but the form was not filed in 15 days.
Not sure which situation applies to your company? Share the incorporation date and the appointment details, and our experts will review them free of charge.
Why companies appoint their auditor properly and file on time.
The auditor is appointed by the right body, at the right time, with proper documents.
The Registrar's record matches your resolutions and the auditor's consent.
Audited accounts are needed for the financial statements and annual return filings.
Lenders and investors expect audited accounts from a properly appointed auditor.
Filing on time avoids additional fees and penalties on the company and its officers.
Know when the five-year term ends and when rotation rules apply.
Share documents and sign digitally from anywhere in India.
From eligibility check to filed Form ADT-1, here is how auditor appointment works.
Timelines depend on meeting dates, auditor documents and Registry processing. Not to scale.
We check whether this is a first auditor, an AGM appointment, a reappointment or a casual vacancy, and note the deadline that applies.
We confirm that the chartered accountant or firm is eligible under Section 141, and whether mandatory rotation applies to your company.
The auditor gives written consent and a certificate that the appointment meets the prescribed conditions, which we collect before the resolution.
We prepare the board resolution, or the AGM notice and ordinary resolution, and the minutes, as the situation requires.
The company informs the auditor of the appointment, and Form ADT-1 is filed on the MCA portal with the attachments, signed by a director with a DSC, within 15 days.
We share the filing acknowledgement and note the term end date so the next appointment is planned in advance.
Keep these ready to avoid delays. Our expert will confirm the exact list for your case.
The total cost depends on the type of appointment, the company's authorised capital and whether the 15-day period has already passed. It generally has three parts:
Paid to the MCA when filing Form ADT-1, and it can depend on the company's authorised capital. Additional fees apply for late filing. The schedule can change, so we confirm it before filing.
Our fee depends on whether we only file the form or also prepare resolutions and documents. Call free for a custom quote before you pay anything.
The auditor's remuneration is agreed directly between your company and the auditor. It is separate from our fee for the appointment and ADT-1 filing.
We share a clear, itemised quote before you begin – no hidden charges. Get your free quote →
Choose the situation that matches your company, or call free for a custom quote.
The auditor is already appointed and the documents are ready.
You need the resolutions, consent documents and the filing done end to end.
The auditor resigned, a vacancy needs filling, or ADT-1 is overdue.
Our professional fee is quoted after a free call. Government fee is separate; additional fees apply if Form ADT-1 is filed after 15 days. Not sure which option fits? Ask for a free review.
If your company has a new auditor or a new term, Form ADT-1 is due.
The first auditor must be appointed within 30 days of incorporation.
A regular auditor is appointed or reappointed at the AGM for a five-year term.
Even companies with no turnover must appoint an auditor and file ADT-1.
A resignation or change needs a proper replacement and a fresh ADT-1.
Listed and certain large companies must change auditors after the prescribed terms.
If the appointment was made but not filed, speak to us quickly about late filing.
A quick view of how the common appointment routes differ. Ask us which one applies to your company.
| Route | When it applies | What is prepared or filed | Cost | Best for |
|---|---|---|---|---|
| First auditor | Within 30 days of incorporation | Board resolution and Form ADT-1 | Lower drafting effort | New companies |
| Appointment at AGM | Regular five-year term | AGM notice, ordinary resolution and ADT-1 | Standard | Established companies |
| Casual vacancy | Auditor's office falls vacant mid-term | Board resolution, member approval where needed, and ADT-1 | Higher, with extra resolutions | Resignation or removal cases |
| Late filing | More than 15 days since the meeting | Form ADT-1 with additional fee | Fee plus additional fee | Regularising a missed filing |
A timely check and complete documents prevent most problems.
Filing Form ADT-1 is one step. Here is what follows for the company.
Store the ADT-1 acknowledgement, the resolution and the auditor's consent with your statutory records.
Provide books of account and records so the audit can start without delay.
Audited accounts feed into the yearly filings of financial statements and the annual return.
Note when the term ends and whether rotation applies, and plan the next appointment before the AGM.
Updating other company records? See our change object clause service for companies, or change LLP Agreement if you run an LLP.
Quick answers on statutory auditor appointment and Form ADT-1 in India.
Form ADT-1 is the notice a company files with the Registrar of Companies to report the appointment of its statutory auditor under Section 139 of the Companies Act, 2013. It is filed on the MCA portal with the supporting resolution and the auditor's consent documents.
The company files Form ADT-1 within 15 days of the meeting in which the auditor is appointed, after informing the auditor of the appointment. A director signs the filing with a digital signature certificate.
The Board of Directors appoints the first auditor within 30 days of incorporation. If the Board does not, the members must appoint one at an extraordinary general meeting within 90 days. The first auditor holds office until the conclusion of the first annual general meeting.
After the first auditor, the members appoint an auditor at the AGM for a term of five consecutive years, until the conclusion of the sixth AGM. Yearly ratification is no longer required, and Form ADT-1 is not filed again each year within the term.
Yes. Every company, including a private limited startup with little or no turnover, must appoint a statutory auditor and have its accounts audited, subject to the provisions of the Companies Act, 2013.
The board resolution or the AGM notice and resolution, the auditor's written consent and eligibility certificate, the auditor's firm registration or membership details, the appointment letter and the digital signature certificate of the director filing the form.
Only a practising chartered accountant or a firm of chartered accountants can be appointed, and the person must not be disqualified under Section 141. There is also a limit on the number of company audits an individual auditor can hold.
Mandatory rotation applies to listed companies and to certain classes of unlisted public and private companies based on paid-up capital or borrowings. In those companies an individual auditor can serve one term of five years and an audit firm two terms, followed by a cooling-off period.
The Registrar charges additional fees for the delay, and penalties may apply to the company and its officers for non-compliance. The form can still be filed late, so do not wait if the 15 days have passed.
The Board can fill a casual vacancy within 30 days. If the vacancy is caused by the auditor's resignation, the appointment must also be approved by the members in a general meeting within three months of the Board's recommendation. Form ADT-1 is filed for the new appointment.
The resigning auditor files Form ADT-3 with the Registrar within 30 days of resigning. The company then fills the vacancy as required and files Form ADT-1 for the new auditor.
No. Form ADT-1 is a company form under the Companies Act, 2013. An LLP that must get its accounts audited appoints its auditor under the LLP Act, which follows its own procedure.
Need to appoint an auditor or file Form ADT-1? Speak to our company law expert today – the review and the quote are free.
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