Auditor Appointment Services — Filing ADT-1 Within 15 Days of Every Auditor Appointment.

The appointment of a statutory auditor is governed by Section 139 of the Companies Act, 2013 — and the notification of that appointment to the Registrar of Companies must be made by the company within 15 days of the AGM at which the appointment or re-appointment was made, using Form ADT-1. The filing must be accompanied by the auditor's written consent to act and a certificate confirming that the appointment, if made, complies with the conditions specified in Section 141 (the independence and eligibility conditions for auditors).

Every company's auditor appointment follows one of three routes: the first auditor is appointed by the board of directors within 30 days of incorporation (or by shareholders within 90 days if the board fails to act); subsequent annual appointments are ratified or made by shareholders at each AGM; and a fresh appointment is made when the previous auditor completes their tenure or resigns. In all cases, ADT-1 must be filed within 15 days. The first auditor's appointment is particularly important — many newly incorporated companies fail to file ADT-1 for the first auditor, creating a compliance gap that affects subsequent filings.

Before filing ADT-1, the company must verify that the proposed auditor has not been disqualified under Section 141 (independence from the company, limits on the proportion of non-audit fees, and the ceiling on the number of audits), and must confirm compliance with mandatory rotation limits under Section 139(2) for applicable companies. We obtain the auditor's consent and eligibility certificate, verify rotation compliance, prepare and file ADT-1 within the 15-day statutory window, and issue the Section 139 intimation letter to the appointed auditor.