Auditor Appointment & ADT-1 Filing
Appoint your statutory auditor and file Form ADT-1 with the Registrar of Companies, from the first auditor after incorporation to every appointment that follows.
Appointing a statutory auditor is one of the first legal responsibilities after incorporating a company. Whether you need to appoint the first auditor or file Form ADT-1 with the Registrar of Companies, AMpuesto ensures complete compliance with the Companies Act, 2013 through an accurate and hassle-free filing process. We check the eligibility, draft the resolution, and file ADT-1 within the deadline, so your company starts its compliance record clean.
Highlights
- First auditor appointed by the Board within 30 days of incorporation
- ADT-1 filed with the ROC within 15 days of the appointment
- Mandatory for both first and subsequent auditors
- Handled and reviewed by a Chartered Accountant, fully online
What you will get
- Eligibility check on the proposed auditor under Section 141
- Board resolution drafted for the appointment
- Form ADT-1 prepared with the consent and eligibility certificate attached
- ADT-1 filed with the ROC inside the 15-day window
- Filing acknowledgment for your records
- A CA available for questions through the process
What is auditor appointment?
A statutory auditor is an independent Chartered Accountant who examines a company's accounts and reports whether they give a true and fair view. Every company in India must appoint one, whatever its size or turnover, because the Companies Act, 2013 makes an audit compulsory for companies.
The first auditor is appointed by the Board of Directors within 30 days of incorporation, and holds office until the first Annual General Meeting. At that AGM, the members appoint a subsequent auditor for a term of five years. Each appointment has to be intimated to the Registrar of Companies, which is where Form ADT-1 comes in.
What is Form ADT-1?
Form ADT-1 is the return a company files with the ROC to report the appointment of its auditor, under Section 139 of the Companies Act read with Rule 4. The company files it, not the auditor, within 15 days of the appointment, whether the appointment is made by the Board or at the AGM. The form carries the auditor's details along with their written consent and a certificate of eligibility under Section 141.
Since 14 July 2025, the first auditor needs ADT-1 too
Filing ADT-1 is now mandatory for the first auditor, not only for subsequent ones. A great deal of advice still online says otherwise, because the first appointment was widely treated as exempt before this.
Missing it leaves the appointment unreported and attracts rising additional fees and penalties. If you incorporated recently and nobody filed ADT-1 for your first auditor, that is worth checking now rather than at your first annual filing.
Who needs auditor appointment services?
- Private limited company: must appoint an auditor from incorporation and at every AGM.
- One person company: appoints a first auditor within 30 days, like any other company.
- Public company: appoints and reports its auditor under the same rules.
- Section 8 company: a not-for-profit company still needs a statutory auditor.
- Producer company: must appoint an auditor and file ADT-1 as well.
An LLP is different. It has no statutory auditor requirement until it crosses the turnover or contribution thresholds, which is covered under LLP annual filing.
When is auditor appointment required?
- After incorporation: the Board appoints the first auditor within 30 days of the company being formed.
- At the AGM: the members appoint or reappoint the auditor for a five-year term.
- On resignation: an auditor's resignation creates a casual vacancy that must be filled.
- On expiry of tenure: a fresh appointment is made once the five-year term ends.
- On a casual vacancy: the Board fills it within 30 days, with members approving within three months.
Documents required
| Document | Purpose |
|---|---|
| Company PAN | Identifies the company |
| Certificate of Incorporation | Confirms the company and its incorporation date |
| MOA and AOA | The company's charter and internal rules |
| Board resolution | Records the appointment of the auditor |
| Consent letter from the auditor | The auditor's written consent to act |
| Certificate under Section 141 | Confirms the auditor is eligible and not disqualified |
| DIN of the directors | Identifies the signing directors |
| DSC of a director | Signs the form for filing |
Our process
Consultation
We confirm your company type, incorporation date, and the deadline that applies.
Document collection
We gather your company records and the auditor's consent and certificate.
Drafting the board resolution
We prepare the resolution appointing the auditor.
Preparation of ADT-1
We complete Form ADT-1 with the appointment details and attachments.
ROC filing
We file ADT-1 with the Registrar within the 15-day window.
Acknowledgement delivery
We hand you the filing acknowledgment for your records.
What non-compliance costs
Missing the auditor appointment or the ADT-1 filing carries real consequences. If a company does not appoint an auditor, the Registrar can act, and the company faces a penalty from ₹25,000 to ₹5,00,000, while every officer in default can be fined from ₹10,000 to ₹1,00,000 under the Companies Act.
A late ADT-1 also attracts rising additional fees, and improper or missed filings leave gaps in your compliance record that surface during annual filings and due diligence. Filing on time is far cheaper and cleaner.
Why timely auditor appointment matters
Appointing your auditor on time does more than tick a box. It builds a clean compliance history from year one, keeps ROC notices away, and makes your annual filings straightforward because the auditor is in place to sign off the accounts. It also strengthens your corporate governance, which matters to banks, investors, and buyers who look at your filing record. We keep the whole cycle on track, from the first appointment to each renewal.
Why choose AMpuesto
- Experienced professionals: every filing is handled by qualified company-compliance experts.
- Fast processing: we file well inside the statutory window, with no last-minute rush.
- PAN-India service: we file for companies anywhere in India, entirely online.
- Affordable pricing: a clear professional fee quoted upfront.
- Dedicated compliance expert: one point of contact who tracks your dates and forms.
- Fully online process: share your documents digitally and follow the filing to completion.
Appointing your auditor is one of two filings that fall due in your first months. The other is your commencement of business declaration in Form INC-20A, due within 180 days. Beyond that, auditor appointment is an event-based filing, so it sits alongside a change of director, a change in the MOA, or an issue of share capital. We also handle your income tax return and GST returns through the year.
Every appointment and filing here is handled and reviewed by CA Ashish Gambhir, a practising Chartered Accountant with 7+ years across company compliance, GST, and income tax.
Frequently asked questions
Is ADT-1 mandatory?
Who appoints the first auditor?
What is the due date for ADT-1?
Does the auditor or the company file ADT-1?
How long is a subsequent auditor appointed for?
Can the first auditor be changed?
What is a casual vacancy?
Can ADT-1 be revised?
What happens if ADT-1 is filed late?
What documents does the auditor provide?
Is ADT-1 required for an OPC or Section 8 company?
What is the penalty for not appointing an auditor?
Get your auditor on record
Send us your incorporation details and your auditor's consent. We check eligibility, draft the resolution, and file ADT-1 inside the window.
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