The Classic Partners LLP
Auditor Appointment
Assistance with the appointment of a statutory auditor under Section 139 of the Companies Act, 2013 — including board and shareholder approval, auditor consent and eligibility, and filing Form ADT-1 with the Registrar of Companies.
Appoint Your Statutory AuditorWhat is Auditor Appointment?
Every company must appoint a statutory auditor to examine its books of account. The first auditor is appointed by the Board within thirty days of incorporation; if the Board fails, the members appoint one within ninety days. Subsequent auditors are appointed by shareholders under Section 139.
At each annual general meeting, the company appoints or reappoints its auditor and intimates the Registrar of Companies in Form ADT-1. The auditor's written consent and an eligibility certificate under Section 141 are obtained before the appointment is made.
Who Needs Auditor Appointment Services?
- Newly incorporated companies appointing their first auditor.
- Companies appointing or reappointing auditors at the AGM.
- Companies filling a casual vacancy in the office of auditor.
- Companies confirming auditor eligibility under Section 141.
- Companies ensuring no gap in statutory audit coverage.
Our Auditor Appointment Services
First Auditor Appointment
Appointment of the first auditor by the Board within thirty days of incorporation.
AGM Appointment and Reappointment
Appointment or reappointment of the statutory auditor at the general meeting.
Form ADT-1 Filing
Preparation and filing of Form ADT-1 with the Registrar of Companies.
Eligibility and Consent
Obtaining the auditor's consent and eligibility certificate under Section 141.
Casual Vacancy Handling
Appointment of an auditor to fill a casual vacancy as required.
Board and Shareholder Resolutions
Drafting the resolutions needed for the appointment.
Documents Required for Auditor Appointment
- Written consent of the proposed auditor.
- Eligibility certificate under Section 141 of the Act.
- Board or shareholder resolution approving the appointment.
- Intimation letter issued to the auditor.
- PAN and membership or firm registration details of the auditor.
- Details required to complete Form ADT-1.
Why Choose The Classic Partners
- Clear guidance on first auditor, AGM appointment, and casual vacancy situations.
- Coordinated with your Annual General Meeting so appointments and filings line up.
- Accurate Form ADT-1 filing within the prescribed time to avoid penalties.
- Transparent fees and a dedicated point of contact, delivered by Chartered Accountants in Mumbai serving clients across India.
Related Compliance Services
- Auditor Rotation Services — Rotate auditors within the permitted tenure under Section 139(2).
- Auditor Resignation Services — Manage auditor resignation, Form ADT-3, and the casual vacancy.
- Annual General Meeting Services — Hold your AGM with adoption of accounts and statutory appointments.
Frequently Asked Questions
Who appoints the first auditor of a company?
The Board of Directors appoints the first auditor within thirty days of incorporation. If the Board fails to do so, the members appoint the first auditor within ninety days at an extraordinary general meeting.
For how long is an auditor appointed?
A statutory auditor is generally appointed to hold office for a term of five consecutive years, from the conclusion of the meeting at which the appointment is made until the conclusion of the relevant later meeting.
What is Form ADT-1 and when is it filed?
Form ADT-1 is the intimation to the Registrar of Companies about the appointment of an auditor. It is generally filed within fifteen days of the meeting in which the auditor is appointed.
Who appoints the auditor in the case of a casual vacancy?
A casual vacancy in the office of auditor is usually filled by the Board within thirty days, and where the vacancy is due to resignation, the appointment is also approved by the members within three months.
What are the eligibility conditions for an auditor?
The eligibility and disqualification criteria for an auditor are set out in Section 141, which restricts certain relationships and interests to protect the auditor's independence.
Is the auditor's consent required before appointment?
Yes. The company must obtain the auditor's written consent and an eligibility certificate before the appointment is made and before filing the intimation with the Registrar.
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