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Auditor Appointment Services in India – Form ADT-1 Filing under Section 139 of the Companies Act 2013, First / Subsequent / Casual Vacancy Auditor Appointment, Sec 141 Eligibility & ROC Compliance
Every company in India must have a statutory auditor from incorporation onwards under Section 139 of the Companies Act 2013. The first auditor must be appointed by the Board within 30 days of incorporation, holding office until conclusion of the first AGM. Subsequent auditors are appointed at the AGM for a tenure of five financial years, holding office from one AGM to the conclusion of the sixth AGM. The appointment is intimated to the ROC by filing Form ADT-1 within 15 days of the appointment.
Auditor eligibility is governed by Section 141 — only a Chartered Accountant in practice (or a firm whose majority partners are CAs in practice) can be appointed, subject to disqualifications around independence, indebtedness, and business relationships. Listed and certain prescribed companies must additionally comply with mandatory rotation under Section 139(2) — 5-year cap for an individual auditor and 10-year cap for an audit firm. Our Auditor Appointment Services cover the full chain — eligibility check, consent & certificate under Sec 139(1), board / EGM resolution, ADT-1 filing, casual vacancy management, rotation compliance, and ongoing audit-firm advisory.
Sec 139
Companies Act 2013
Form ADT-1
Notice to ROC
15 Days
Filing Window
5 / 10 Years
Rotation Caps (Listed)
Laws & Forms We Work With
Companies Act 2013
Sec 139 – Appointment
Sec 139(2) – Rotation
Sec 139(8) – Casual Vacancy
Sec 141 – Eligibility
Sec 142 – Remuneration
Sec 143 – Powers / Duties
Audit & Auditors Rules 2014
Form ADT-1
Form MGT-14
SEBI LODR (Listed)
SS-1 / SS-2 (ICSI)
MCA V3 Portal
Auditor Appointment Routes We Handle
First Auditor
First Auditor (Newly Incorporated)
First auditor of a newly incorporated company — appointed by the Board within 30 days of incorporation, holding office until conclusion of the first AGM.
- Sec 139(6) route
- Board resolution (30 days)
- Auditor consent + certificate
- Engagement letter
- ADT-1 (good practice)
- First-AGM ratification
Subsequent
Subsequent Auditor (At AGM)
Standard 5-year-tenure appointment of statutory auditor at AGM — holding office from one AGM to conclusion of the sixth AGM, with ADT-1 within 15 days of appointment.
- Sec 139(1) route
- 5-year tenure
- AGM ordinary resolution
- Consent + certificate
- ADT-1 (15 days)
- Engagement letter
Casual Vacancy
Casual Vacancy Appointment
Where an auditor's office becomes vacant on resignation / death / disqualification — Board appoints within 30 days, with shareholder ratification within 3 months under Sec 139(8).
- Sec 139(8) route
- Board appointment (30 days)
- EGM ratification (3 months)
- Consent + certificate
- ADT-1 filing
- Successor handover
Rotation
Mandatory Rotation (Listed / Specified)
Listed companies and specified prescribed companies — mandatory rotation under Sec 139(2): 5-year cap for individual auditor, 10-year cap for an audit firm; cooling-off thereafter.
- Sec 139(2) coverage
- Individual / firm caps
- Cooling-off planning
- Rotation calendar
- EGM / AGM resolution
- ADT-1 filing
Government Co.
CAG-Appointed Auditor
For Government companies under Sec 139(5) / 139(7) — auditor appointed by the Comptroller and Auditor General (CAG), with internal compliance and ADT-1 filing.
- Sec 139(5) / 139(7)
- CAG appointment
- Letter of appointment
- Engagement letter
- ADT-1 filing
- CAG-side reporting
Reappointment
Reappointment / Continuance
Reappointment of an existing audit firm for a fresh 5-year term at the conclusion of the prior tenure — confirmation of eligibility, fresh consent / certificate, and ADT-1.
- Sec 139(1) reappointment
- Eligibility re-confirmation
- Fresh consent / certificate
- AGM resolution
- ADT-1 filing
- Engagement letter
Key Concepts in Auditor Appointment
Sec 139(1)
Subsequent Appointment
Mandates appointment of auditor at every AGM for a tenure of five financial years, holding office from conclusion of that AGM to conclusion of the sixth AGM.
5-Year Tenure
AGM Route
Sec 139(6)
First Auditor
First auditor must be appointed by the Board within 30 days of incorporation; failing which, members appoint within 90 days at an EGM — holding office till the first AGM.
30 Days Board
90 Days EGM
Form ADT-1
Notice to ROC
Filed by the company within 15 days of appointment — captures auditor details, FRN, period of appointment, and consent / certificate annexures.
15 Days
By Company
Sec 139(8)
Casual Vacancy
Vacancy from resignation / death / disqualification — Board fills within 30 days, shareholders ratify within 3 months; appointee holds office till next AGM.
Board 30 Days
EGM 3 Months
Sec 139(2)
Mandatory Rotation
For listed and specified companies — individual auditor: 5-year cap, audit firm: 10-year cap, with a 5-year cooling-off before re-appointment.
5 / 10 Years
5-Year Cool-Off
Sec 141
Eligibility & Disqualifications
Only a CA in practice (or firm of CAs) can be appointed; disqualifications include body corporate (other than LLP of CAs), partnership / shareholding interest, indebtedness, and business relationship.
CA in Practice
Independence
Sec 139(1) Proviso
Auditor's Consent & Certificate
Before appointment, the auditor must furnish a written consent and a certificate confirming eligibility under Sec 141 and compliance with rotation / ceiling on number of audits.
Consent
Certificate
Sec 142
Remuneration
Remuneration of the auditor is fixed at the meeting at which they are appointed, or in the manner determined therein — separate from reimbursements / out-of-pocket expenses.
AGM Fixing
Reimbursements
Our Auditor Appointment Services
Eligibility & Sec 141 Diagnostic
Pre-appointment diagnostic on Sec 141 disqualifications — independence, partnership / shareholding, indebtedness, and business relationship checks for the proposed audit firm.
Consent & Certificate Drafting
Drafting of the auditor's consent letter and eligibility certificate under Sec 139(1) Proviso, including ceiling-on-audits and rotation compliance.
Board Resolution Drafting
Drafting SS-1 compliant Board resolution recommending appointment / approving first auditor, with reasoning, tenure, and remuneration framework captured.
AGM / EGM Resolution & Conduct
Drafting AGM ordinary resolution (subsequent appointment) or EGM resolution (casual vacancy ratification), notice, explanatory statement, and conduct under SS-2.
Form ADT-1 Filing
End-to-end ADT-1 preparation on MCA V3 — auditor details, FRN, period of appointment, annexures, DSC, fee payment, and SRN tracking within the 15-day window.
Engagement Letter Drafting
Drafting of the auditor engagement letter — scope, deliverables, timelines, fee structure, indemnities, and termination provisions aligned with ICAI Standards on Auditing.
Casual Vacancy Compliance
End-to-end casual vacancy filling — outgoing auditor's ADT-3 reading, Board appointment within 30 days, EGM ratification, ADT-1 filing, and successor onboarding.
Rotation Calendar (Sec 139(2))
For listed / specified companies — building the rotation calendar, 5 / 10-year cap tracking, cooling-off planning, and successor identification at term end.
Listed Company Appointments
SEBI LODR Reg 30 / 33 disclosures, audit-committee recommendation, stock-exchange filings, and shareholder communication around auditor appointments.
CAG Coordination (Govt Co.)
For Government companies — CAG appointment-letter coordination, engagement-letter signing, ADT-1 filing, and ongoing CAG-side reporting alignment.
Reappointment / Term Renewal
Five-year-term renewal of incumbent auditor — fresh eligibility check, fresh consent / certificate, AGM resolution, ADT-1 filing, and engagement-letter refresh.
Statutory Register Refresh
Updating Register of Auditors, MGT-7 annual return data, audit-committee charter, and audit-firm rotation MIS for ongoing compliance discipline.
When You Need Auditor Appointment Support
Newly Incorporated Company
Company just incorporated — first auditor must be appointed by the Board within 30 days; failing which by members in EGM within 90 days.
5-Year Tenure Ending
Existing auditor's 5-year tenure ending at the upcoming AGM — fresh appointment / reappointment to be locked in with ADT-1 within 15 days.
Casual Vacancy
Auditor has resigned (ADT-3 filed) / died / become disqualified — Board to fill within 30 days, EGM ratification within 3 months under Sec 139(8).
Mandatory Rotation Trigger
Listed / specified company hitting the 5 / 10-year cap on auditor — successor identification, cooling-off planning, and rotation execution required.
Audit Firm Restructuring
Existing audit firm has merged, demerged, or rebranded — Sec 141 eligibility re-confirmation, fresh consent / certificate, and ADT-1 update.
Listed Company Cycle
SEBI LODR-driven cycle for listed company — audit committee recommendation, stock-exchange filings, and shareholder approvals to be aligned.
Government Company
Government company — CAG-led appointment, internal compliance, and ADT-1 filing requiring coordination with CAG and audit firm.
Pre-Audit Setup
Audit fieldwork imminent — engagement letter, scope, fee structure, and audit calendar to be finalised before audit kick-off.
Documents Needed for Auditor Appointment
Auditor-Side
- Audit firm details & FRN
- Membership No. of partners
- Sec 139(1) Proviso certificate
- Auditor consent letter
- Eligibility / Sec 141 NOC
- Engagement letter draft
- DSC of partner / proprietor
Company-Side
- Certificate of Incorporation
- MOA & AOA
- Board resolution
- AGM / EGM resolution
- Audit committee minutes (listed)
- Outgoing auditor ADT-3 (vacancy)
- DSC of authorised director
Filing & Evidence
- Form ADT-1 application
- MCA fee challan
- SRN acknowledgement
- Final ADT-1 PDF
- Stock-exchange filings (listed)
- CAG letter (govt co.)
- Engagement letter signed
Our Engagement Process
1
Diagnostic & Eligibility
Mapping appointment route (first / subsequent / casual vacancy / rotation), Sec 141 eligibility check, ceiling-on-audits, and rotation tracking.
2
Consent / Certificate & Drafting
Auditor consent and Sec 139(1) Proviso certificate, Board / EGM / AGM resolution drafting, and engagement-letter finalisation.
3
Approval & Resolution
Board approval (first / casual), audit-committee endorsement (listed), AGM ordinary resolution, certified resolution, and audit-trail closure.
4
ADT-1 Filing
End-to-end ADT-1 filing on MCA V3 within 15 days, DSC affixation, fee payment, SRN tracking, and PUCL handling if any.
5
Engagement & Calendar
Engagement letter signing, audit-calendar setup, statutory register refresh, and forward rotation / reappointment calendar for the next cycle.
Why Choose Us for Auditor Appointment
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End-to-end ADT-1 specialists
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Sec 141 eligibility diagnostics
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Consent & certificate drafting
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Casual vacancy management
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Sec 139(2) rotation calendar
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Listed company / LODR ready
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CAG / Govt company experience
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Engagement-letter advisory
FAQs on Auditor Appointment
Which section governs auditor appointment?
Section 139 of the Companies Act 2013 read with the Companies (Audit and Auditors) Rules 2014.
Which form is filed for auditor appointment?
Form ADT-1, by the company, within 15 days of the appointment.
When is the first auditor appointed?
By the Board within 30 days of incorporation; failing which by members in EGM within 90 days.
How long is the tenure of a subsequent auditor?
Five financial years — from one AGM to conclusion of the sixth AGM.
Is mandatory rotation applicable to all companies?
No — only to listed companies and specified prescribed companies under Sec 139(2).
What are the rotation caps?
5 years for an individual auditor and 10 years for an audit firm, with a 5-year cooling-off thereafter.
Who can be appointed as a statutory auditor?
Only a Chartered Accountant in practice or a firm whose majority partners are CAs in practice.
What documents must the auditor provide pre-appointment?
A written consent and an eligibility certificate under the Proviso to Sec 139(1).
How is a casual vacancy filled?
By the Board within 30 days, with shareholder ratification within 3 months under Sec 139(8).
Is annual ratification required for the auditor?
No — annual ratification under the earlier proviso has been omitted; the 5-year tenure runs without yearly ratification.
Auditor Identified. Resolution Passed. ADT-1 Filed.
Partner with our secretarial-practice specialists for end-to-end auditor appointment — eligibility diagnostic, consent & certificate, board / AGM resolution, ADT-1 filing, and engagement-letter advisory for FY 2026–27.
Talk to an Auditor Appointment Expert