Route 1: First auditor
A newly incorporated company appointing its first statutory auditor.
- Board appoints within 30 days of incorporation
- Obtain consent and eligibility certificate
- File ADT-1 within 15 days of the board meeting
Auditor Appointment (ADT-1)
Appoint your statutory auditor - and file ADT-1 within 15 days.
Every company must appoint a statutory auditor, and the appointment has to be intimated to the ROC in Form ADT-1 within 15 days of the AGM (or of the board meeting for a first auditor). Miss the window and additional fees stack up day by day.
Qualified CA / CS partners3-5 working daysBest for: Companies appointing or ratifying their statutory auditor
Starting at
₹2,499
ADT-1
Companies appointing or ratifying their statutory auditor
Board / AGM resolution drafting
Auditor consent & eligibility certificate
ADT-1 e-Form filing with ROC
First-auditor (Section 139(6)) handling
Timeline
3-5 working days
What it is
ADT-1, explained in plain English.
Under Section 139 of the Companies Act 2013, every company must appoint an individual or firm as its statutory auditor. The first auditor is appointed by the Board within 30 days of incorporation; subsequent auditors are appointed at the AGM for a term of five years. Form ADT-1 is the intimation filed with the Registrar of Companies confirming who has been appointed and for what period. Although the auditor is appointed by the company, the filing obligation rests on the company, not the auditor.
TL;DR
Appoint the auditor by resolution, collect their written consent and eligibility certificate under Section 141, and file ADT-1 within 15 days of the AGM.
Key terms
The vocabulary you'll see on the portal.
ADT-1
The e-Form filed with the ROC to intimate the appointment of an auditor.
Section 139
The provision governing appointment of auditors and their five-year term.
Section 141
Sets out who is eligible and disqualified from being appointed as auditor.
First auditor
Appointed by the Board within 30 days of incorporation under Section 139(6).
Casual vacancy
A mid-term vacancy (e.g. resignation) filled under Section 139(8).
Routes & scenarios
Match the situation to the right fix.
Route 2: AGM appointment / re-appointment
Appointment or re-appointment for a five-year term at the AGM.
- Pass the ordinary resolution at the AGM
- Confirm auditor eligibility under Section 141
- File ADT-1 within 15 days of the AGM
Route 3: Casual vacancy
Filling a vacancy caused by resignation or death of the auditor.
- Board fills the vacancy within 30 days
- Member approval within 3 months if due to resignation
- File ADT-1 to record the new appointment
The process
ADT-1 - from kickoff to confirmation.
01
Collect
We gather the auditor's consent, eligibility certificate under Section 141, and the firm's registration details.
02
Draft
We prepare the board or AGM resolution and the appointment letter.
03
File
Form ADT-1 is filed electronically with the ROC within the 15-day window.
04
Confirm
We share the filed form, SRN and challan for your records.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
Auditor's written consent
Eligibility certificate under Section 141
Auditor / firm PAN and registration number
Board or AGM resolution
Company CIN and details
Period of appointment
ADT-1 FAQ
Common questions, answered by partners.
Still unsure if ADT-1 is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →The company files ADT-1. The obligation to intimate the ROC rests on the company, not the auditor, even though the auditor provides the consent and eligibility certificate.
Ready when you are
Let's get your ADT-1 sorted this week.
A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.