ADT-1 Auditor Appointment — Notifying the RoC of Your Company's Statutory Auditor.

Form ADT-1 is the statutory intimation filed by a company with the Registrar of Companies to notify it of the appointment or re-appointment of a statutory auditor under Section 139 of the Companies Act, 2013. It must be filed within 15 days of the Annual General Meeting at which the auditor was appointed or ratified. The form is filed by the company — not the auditor — and must be accompanied by the auditor's written consent and a certificate confirming that the appointment, if made, is in accordance with the conditions specified under Section 141.

Before filing ADT-1, the company must verify that the appointed auditor has not become disqualified under Section 141 (independence conditions, limits on non-audit fees, ceiling on number of audits), and must also check compliance with mandatory auditor rotation requirements under Section 139(2) — an individual auditor cannot hold office for more than one consecutive term of 5 years, and an audit firm for more than two consecutive terms of 5 years each (10 years in total) for listed companies and certain other categories.

The first auditor of a company is appointed by the board of directors within 30 days of incorporation — if the board fails to act, shareholders appoint at a general meeting within 90 days. Subsequent appointments are made by shareholders at the AGM. We prepare the board and shareholder resolutions, obtain the auditor's consent and eligibility certificate, check rotation compliance, and file ADT-1 within the 15-day deadline.