Auditor Appointment (ADT-1)
The first auditor within thirty days, then every five years.
The board appoints the first auditor within thirty days of incorporation. Thereafter the members appoint at the AGM for a term of five consecutive years, and the appointment is notified to the Registrar in ADT-1 within fifteen days.
A company that has never appointed an auditor cannot have its accounts audited, which means it cannot file AOC-4 — so this omission blocks the whole annual cycle behind it.
What is included
- Board or member resolution drafted
- Auditor consent and eligibility certificate under section 141
- ADT-1 filed within the deadline
- Acknowledgement
What we need from you
- Auditor's written consent and eligibility certificate
- Board or AGM resolution
- Firm registration number of the auditor
- Director's digital signature
Questions
Who appoints the first auditor of a company?
The board, within thirty days of incorporation. If the board does not, the members must do so within ninety days at an extraordinary general meeting. The first auditor holds office until the conclusion of the first AGM.
Also in MCA & ROC
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