Rotate auditor per Companies Act: individual: 1 term x 5 yrs, firm: 2 terms x 5 yrs, 5-yr cooling off. Statutory Audit Rotation takes 7 steps over about 110 days and is filed with the ROC on ADT-1 and MGT-14.
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.
7 steps over about 110 days, filing ADT-1 and MGT-14 with the ROC. Each deadline below runs from the step before it.
| # | Step | Form filed | Deadline |
|---|---|---|---|
| 1 | Check Rotation Requirement | None | within 7 days |
| 2 | Identify New Auditor | None | within 14 days |
| 3 | Audit Committee Recommendation | None | within 7 days |
| 4 | Board Recommends to Members | None | within 7 days |
| 5 | Members Approve at AGM | None | within 30 days |
| 6 | File ADT-1 | ADT-1 | within 15 days |
| 7 | File MGT-14 | MGT-14 | within 30 days |
The 7 steps below run in order; the day counts show how long each one allows.
Verify if current auditor has completed maximum term (5 years individual / 10 years firm).
Identify eligible auditor. Existing auditor has 5-year cooling off period.
Audit Committee recommends new auditor to Board.
Board recommends new auditor for member approval at AGM.
Members approve new auditor at AGM.
File notice of new auditor appointment within 15 days of AGM.
File resolution with ROC.
Every guide runs like this in OnCompliance: steps in order, dates in view, paperwork made for you at each step.
About 110 days across 7 steps. The first step is: Check Rotation Requirement.
ADT-1 and MGT-14. ADT-1 is the auditor appointment filing under §139 of the Companies Act 2013. MGT-14 is the filing of resolutions filing under §117 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.