Auditor Appointment (ADT-1)
Every company must have a statutory auditor, and appointing (or reappointing) one is a filing event: Form ADT-1 must be filed with the ROC, generally within 15 days of the appointment at the AGM. Casual vacancies — when an auditor resigns mid-term — have their own quick timelines.
Getting the appointment and filing right matters, because an audit signed off under an improperly appointed auditor can be challenged.
Key features and requirements
- Statutory auditor appointed at the AGM (usually for a term)
- File Form ADT-1 within 15 days of the appointment
- Casual vacancy (e.g. resignation) filled within the prescribed short timeline
- Auditor’s written consent and eligibility certificate obtained
- Board and shareholder approvals as applicable
- First auditor of a new company appointed by the board within 30 days of incorporation
How TaxSastra handles this
We manage auditor appointments and reappointments — consent, approvals and the ADT-1 filing within the deadline — including handling casual vacancies cleanly.
What’s included
- Auditor appointment/reappointment documentation
- Consent and eligibility certificate
- Board/shareholder resolutions
- ADT-1 filing within 15 days
- Casual-vacancy handling
- First-auditor appointment for new companies