Auditor Appointment your statutory auditor, appointed on time.
Statutory auditor appointment services in Mumbai and across India — appointment of the first auditor, appointment and re-appointment at the AGM, casual vacancy appointment, ADT-1 filing, and eligibility assessment under Section 139 for private limited and public companies.
Every company incorporated in India must have a statutory auditor, and the appointment of that auditor is governed by Section 139 of the Companies Act. Getting the appointment right — the timing, the authority, the tenure and the ROC filing — is a basic but non-negotiable compliance, and lapses here surface immediately in audits, due diligence and lender scrutiny.
A company's first auditor must be appointed by the Board of Directors within 30 days of incorporation; if the Board fails to do so, the members appoint the first auditor within 90 days at an extraordinary general meeting. Thereafter, at the first Annual General Meeting, an auditor is appointed to hold office for five consecutive years, subject to the conditions of Section 139. A casual vacancy — caused by resignation or otherwise — is filled within the prescribed time by the Board or members as applicable.
Our auditor appointment practice handles the complete process — confirming the correct appointing authority and tenure for your situation, checking the proposed auditor's eligibility and independence under Section 141, obtaining the auditor's written consent and certificate, drafting the board or shareholders' resolution, and filing Form ADT-1 with the ROC within 15 days of the appointment. Whether you are a newly incorporated company appointing your first auditor or an established company appointing at the AGM, we ensure the appointment is valid and the filing is on record.
Our Auditor Appointment Services
First Auditor Appointment
Appointment of the first statutory auditor by the Board within 30 days of incorporation.
Appointment at the AGM
Appointment of an auditor at the Annual General Meeting for a five-year term under Section 139.
Auditor Re-Appointment
Re-appointment of a retiring auditor at the AGM with the required resolutions.
Casual Vacancy Appointment
Appointment to fill a casual vacancy in the office of auditor by the Board or members.
ADT-1 Filing
Filing of Form ADT-1 with the ROC within 15 days of the auditor's appointment.
Eligibility & Consent
Verifying auditor eligibility under Section 141 and obtaining written consent and certificate.
Our Auditor Appointment Workflow
Authority & Tenure
Confirm the correct appointing authority and tenure based on the company's stage.
Eligibility Check
Verify the proposed auditor's eligibility and independence under Section 141.
Consent & Certificate
Obtain the auditor's written consent and eligibility certificate.
Resolution
Draft and pass the board resolution or shareholders' resolution for the appointment.
ADT-1 Filing
File Form ADT-1 with the ROC within 15 days and hand over the appointment record.
Benefits of Timely Auditor Appointment
Frequently Asked Questions
The first auditor must be appointed by the Board of Directors within 30 days of incorporation. If the Board fails, the members appoint the first auditor within 90 days.
At the first AGM an auditor is appointed to hold office for five consecutive years, subject to the provisions of Section 139 of the Companies Act.
Form ADT-1 must be filed with the Registrar of Companies within 15 days of the auditor's appointment.
Only a Chartered Accountant or a firm of Chartered Accountants holding a valid certificate of practice and meeting the eligibility and independence criteria of Section 141 can be appointed.
Filing ADT-1 for the first auditor is recommended as good practice, and it is mandatorily filed for an auditor appointed at the Annual General Meeting.
Appointing Your Statutory Auditor?
From eligibility checks to ADT-1 filing, our team ensures your auditor is appointed by the right authority and reported to the ROC on time.
Appoint an Auditor or call +91 9819 000 511