ADT-1 Auditor Appointment
Appointing or reappointing a company's statutory auditor at the general meeting and filing Form ADT-1 with the Registrar within the statutory timeline.
A company's first statutory auditor is appointed by the board within thirty days of incorporation, to hold office until the conclusion of the first AGM; thereafter, auditors are appointed or reappointed at the AGM for a term of up to five years. In either case, Form ADT-1 must be filed with the Registrar within fifteen days of the appointment, along with the auditor's consent and eligibility certificate.
What our ADT-1 service covers
From the first auditor appointment through to periodic reappointment.
- Obtaining the auditor's written consent and certificate of eligibility
- Drafting the board resolution for the first auditor, or AGM resolution for reappointment
- Preparing and filing Form ADT-1 within fifteen days of appointment
- Tracking the five-year appointment term for timely reappointment
- Coordinating auditor rotation requirements where applicable
- Advising on the process for a casual vacancy caused by resignation or removal
Key appointment scenarios
Each carries its own timeline and resolution requirement.
First Auditor
Appointed by the board within thirty days of incorporation, to hold office until the first AGM.
Reappointment at AGM
Shareholders appoint or reappoint the auditor at the AGM for a term of up to five years.
Casual Vacancy
Filled by the board when an auditor resigns or is removed mid-term, subject to shareholder ratification.
Our process
From initial consultation to completion.
Consent & Eligibility
Obtaining the proposed auditor's written consent and eligibility certificate.
Resolution
Passing the board or AGM resolution appointing the auditor.
Form ADT-1 Filing
Filing with the Registrar within fifteen days of the appointment.
Term Tracking
Recording the appointment term so reappointment or rotation is actioned on time.
Why the fifteen-day window matters
What sets our approach apart.
Late filing attracts additional fees
Form ADT-1 filed after the fifteen-day window incurs escalating additional government fees.
An unfiled appointment creates an audit gap
Financial statements can face scrutiny if the auditor's appointment isn't properly on record with the Registrar.
Rotation rules apply to certain companies
Listed companies and certain classes of companies must rotate auditors after prescribed terms.
ADT-1 Auditor Appointment questions answered
What people ask before engaging us.
Appointing or reappointing your statutory auditor?
We'll prepare the resolution and file Form ADT-1 within the deadline.
