Who signs, and which form

• First auditor

  The board appoints within 30 days of incorporation. If it does not, the members appoint within 90 days. Section 139(6).

• The term after that

  The AGM appoints. The auditor holds office until the conclusion of the sixth AGM. One ADT-1 covers that appointment. A year inside the term is not a fresh form.

• Before the resolution

  Written consent, and a certificate that the appointment is within section 141. The resolution comes after those papers.

• ADT-1

  The company files it within 15 days of the meeting that appointed. The trail is on the form page.

• Resignation

  The auditor files ADT-3 within 30 days, from the auditor’s own login. The board fills the vacancy within 30 days. Where the vacancy is a resignation, the members approve that appointment at a general meeting called within three months. Section 139(8) and section 140.

• Rotation

  Listed companies, and the classes in Rule 5 of the Audit and Auditors Rules. Borrowings are part of that rule. This desk does not restate the capital and borrowing figures without a fresh reading of the rule.

• Cost audit

  Section 148. Only the classes the Central Government notifies. It is not ADT-1, and it is not assumed for a software company.

• CARO

  An order under section 143(11). It travels with the audit report. It is not a separate form on the MCA portal.

• An LLP

  No ADT-1. Where the LLP rules require an audit, it is reported in Form 8, which is due by 30 October.

ADT-1 · When the auditor resigns

VerifiedAct-sourced — Sections 139, 140, 141, 143(11) and 148.