Appoint the auditor
When is the auditor appointed, and when is ADT-1 filed?
The short answer
The board appoints the first auditor within 30 days of incorporation. After that the AGM appoints for five years, and ADT-1 is filed within 15 days of that meeting. A five-year term is not re-filed every year.
A company. An LLP is audited only if it crosses the LLP threshold, and it does not file ADT-1.
VerifiedAct-sourced — Section 139.
Step by step
1
Consent before the resolution
Written consent and the eligibility certificate come first.
2
Who appoints
The first auditor: the board, within 30 days of incorporation. After that: the AGM, for five years, subject to rotation where it applies.
3
ADT-1
Within 15 days of the meeting that made the appointment. A year that falls inside an existing five-year term is not a fresh ADT-1.
4
Sign, upload, pay
A director submits the web form at mca.gov.in as a business user. The SRN appears in My Application. Download the PDF, sign it with the DSC already associated to the DIN, DPIN, PAN or membership number on the form, upload that PDF against the same SRN, and pay.
Forms
- ADT-1 — Companies only.
Papers
- Consent
- Eligibility certificate
- Resolution
Where this filing fails
- Annual ratification was removed. A year passing inside an existing term is not a fresh ADT-1.