• 📌 From the Company:

  • 🧾 Board Resolution for appointment of auditor

  • 🧾 Shareholders’ Resolution (for subsequent auditor appointment in AGM)

  • 🧾 Notice of AGM or Board Meeting

  • 🧾 Certificate of Incorporation

  • 🧾 PAN Card of the Company

  📌 From the Auditor:

  • 🧷 Consent Letter from the proposed auditor under Section 139

  • 🧷 Eligibility Certificate under Section 141 of Companies Act, 2013

  • 🧷 Declaration of Non-Disqualification

  • 🧷 Professional Membership Details (CA Firm Registration Number)

  📌 For MCA Filing:

  • 🗂 Duly filled Form ADT-1

  • 🗂 Digital Signature Certificate (DSC) of Director or Authorised Signatory

  • 🗂 Email ID and Mobile Number for OTP verification (if filing through a professional)

as per mca sep

⏳ The appointment process is typically completed within 5-7 working days after submission of required documents.

Step 1: Hold Board Meeting

• Pass a resolution to appoint the first auditor (within 30 days of incorporation), or

• Recommend the auditor for appointment/reappointment in the AGM

🔹 Step 2: Collect Auditor’s Documents

• Get written Consent Letter, Eligibility Certificate, and Non-disqualification Declaration from the proposed auditor or CA firm.

🔹 Step 3: Conduct AGM (if applicable)

• Shareholders must approve the appointment of the auditor for 5 years at the first AGM.

• Pass a shareholder resolution confirming the appointment.

🔹 Step 4: File Form ADT-1

• Log in to MCA Portal

• Fill in Form ADT-1 with details like auditor’s name, PAN, tenure, firm registration number, etc.

• Attach auditor’s documents and resolutions

• Affix DSC and submit online within 15 days of appointment

🔹 Step 5: Save Acknowledgment

• After filing, download and retain the SRN (Service Request Number) and acknowledgment for record-keeping and future reference.

👉 Frequently Asked Questions (FAQs)

👉 What is the time limit for the first auditor appointment?
The first auditor must be appointed within 30 days of incorporation.

👉 Who appoints the first auditor?
The Board of Directors appoints the first auditor. If they fail, shareholders appoint the auditor within 90 days.

👉 Is Form ADT-1 mandatory for the first auditor appointment?
Yes, Form ADT-1 must be filed with the MCA to notify the appointment.

👉 What happens if a company fails to appoint the first auditor?
The company may face penalties for non-compliance.

👉 Can a director be appointed as the first auditor?
No, the auditor must be an independent professional.

👉 What is the tenure of the first auditor?
The first auditor holds office until the first annual general meeting (AGM).

👉 Is there any government fee for filing Form ADT-1?
Yes, the fee varies based on the company’s authorized capital.

👉 Can the first auditor be removed before the AGM?
Yes, but it requires approval from shareholders and the MCA.

👉 What qualifications should the first auditor have?
The auditor must be a Chartered Accountant (CA) or a CA firm.

👉 Can a company appoint an internal auditor as the first auditor?
No, internal and statutory auditors must be separate.

👉 What if the first auditor refuses to accept the appointment?
A new auditor must be appointed, and Form ADT-1 must be refiled.