Appoint statutory auditor: first auditor by Board within 30 days, subsequent at AGM, 5-year term. Auditor Appointment / Rotation takes 5 steps over about 73 days and is filed with the ROC on ADT-1.
Last updated: 10 August 2026
MCA charges additional fees that rise with the delay, up to 12 times the normal filing fee. OnCompliance tracks the date and warns you before it costs anything.
5 steps over about 73 days, filing ADT-1 with the ROC. Each deadline below runs from the step before it.
| # | Step | Form filed | Deadline |
|---|---|---|---|
| 1 | Identify Eligible Auditor | None | within 14 days |
| 2 | Obtain Consent & Eligibility Certificate | None | within 7 days |
| 3 | Board Recommends Appointment | None | within 7 days |
| 4 | Members Approve at AGM | None | within 30 days |
| 5 | File ADT-1 with ROC | ADT-1 | within 15 days |
The 5 steps below run in order; the day counts show how long each one allows.
Identify CA firm eligible for appointment. Check rotation requirements for prescribed companies.
Obtain written consent and eligibility certificate from the auditor (S.141).
Board/Audit Committee recommends auditor for member approval.
Members approve auditor appointment at AGM for a term of 5 years.
File notice of auditor appointment within 15 days of AGM.
Every guide runs like this in OnCompliance: steps in order, dates in view, paperwork made for you at each step.
About 73 days across 5 steps. The first step is: Identify Eligible Auditor.
ADT-1. ADT-1 is the auditor appointment filing under §139 of the Companies Act 2013.
MCA charges additional fees that rise with the delay, up to 12 times the normal filing fee.
Yes. OnCompliance runs the same steps in order, dates in view, with the paperwork made for you at each step.