Overview
Every company registered in India must appoint a practicing Chartered Accountant (CA) or a CA firm as its Statutory Auditor. Upon incorporation, the First Auditor is appointed by the Board within 30 days (ADT-1 is optional but recommended). However, the Subsequent Auditor must be appointed at the Annual General Meeting (AGM) for a term of 5 years, and the company is legally mandated to file Form ADT-1 with the ROC within 15 days of the AGM. Without ADT-1, the CA cannot legally audit your financials or sign your AOC-4.
What is Included in Our Package
Detailed compliance and filing scope managed by JRC corporate experts.
Documents Required to Start
Upload digital files during onboarding. No physical submissions needed.
Auditor Details
- Written consent letter from the CA/CA Firm to act as the auditor
- Certificate from the Auditor stating they are eligible and not disqualified
- Firm Registration Number (FRN) and PAN of the Auditor
Corporate Details
- Digital Signature Certificate (DSC) of the Authorized Director
- Copy of the Resolution passed at the AGM appointing the auditor
Step-by-Step Filing Timeline
Our step-by-step advisory workflow.
Step 1: Obtain Auditor Consent
Before the AGM, we ensure the proposed auditor has provided their formal consent and eligibility certificate.
Step 2: Pass Resolution at AGM
The shareholders pass an ordinary resolution at the AGM formally appointing the auditor for a 5-year block.
Step 3: ADT-1 Preparation
We prepare Form ADT-1, inputting the AGM date, the auditor’s FRN, and the tenure of appointment.
Step 4: Submission
The form is digitally signed and filed on the MCA portal within the strict 15-day window.
Key Advantages of Timely ADT-1 Filing
ADT-1 is a prerequisite for your annual financial compliance.
Legalized Auditor Appointment
The MCA system links the appointed CA’s firm registration number with your company. Without this link, AOC-4 cannot be filed.
Avoid Late Fees
Filing after the 15-day deadline attracts escalating late fees. Continuous default is a violation of Section 139 of the Companies Act.
Smooth Financial Year-End
Ensuring the auditor is legally appointed prevents frantic last-minute filings during the busy audit season.
Frequently Asked Questions
Helpful answers to common regulatory inquiries.
How long is the auditor appointed for?▼
Usually, the subsequent auditor is appointed for a continuous term of 5 years (from the conclusion of the 1st AGM to the conclusion of the 6th AGM).
Do we need to file ADT-1 every year?▼
No. If the auditor is appointed for a 5-year block, ADT-1 is filed only once at the beginning of that 5-year term. However, the appointment used to be ratified every year, though the ratification requirement has now been largely removed.
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