Under the Companies Act, 2013, every company registered in India must appoint a statutory auditor to examine its books of accounts and report on financial accuracy. The auditor ensures that the company’s financial statements present a true and fair view and comply with Indian Accounting Standards (Ind AS) and other legal frameworks.
A company must appoint its first auditor within 30 days of incorporation by the Board of Directors. If the Board fails to do so, shareholders must appoint the auditor within 90 days at an Extraordinary General Meeting (EGM). For subsequent years, the auditor is appointed at the first Annual General Meeting (AGM) and holds office for five consecutive years, subject to annual ratification by shareholders.
The appointment or reappointment of auditors is formally notified to the Registrar of Companies (ROC) by filing Form ADT-1 within 15 days of appointment. This filing confirms the auditor’s details, term, and consent to act as the company’s statutory auditor.

Auditors can be either:
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An individual Chartered Accountant (CA) holding a valid certificate of practice, or
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A firm of Chartered Accountants registered with the Institute of Chartered Accountants of India (ICAI).
In the case of Government companies, the appointment is made by the Comptroller and Auditor General (CAG) of India, as per Section 139(5) of the Act.
An auditor’s term may end due to completion of tenure, resignation, disqualification, or removal. If a casual vacancy arises (e.g., resignation), the Board must appoint a new auditor within 30 days, subject to shareholder approval in the next general meeting.
Why Choose Ebizfiling?
At Ebizfiling, we take care of the entire compliance cycle from preparing board resolutions and auditor consent letters to filing Form ADT-1 with the MCA portal. Our team ensures every step of the appointment process aligns with statutory deadlines and legal provisions, helping your company stay fully compliant. Our Expert services include Company Annual Filing and LLP Annual Filing services online.
For expert guidance, call 09643203209 or write to us at info@ebizfiling.com.