Appointment Of Auditor in India – From 1,499 + GST
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Appointment of Auditor in India
The appointment of an auditor in India is a mandatory compliance procedure under the Companies Act, 2013, governed by Sections 139 to 148 and regulated by the Ministry of Corporate Affairs (MCA). Every company registered in India is required to appoint a statutory auditor to ensure that its financial statements reflect a true and fair view of its affairs. The process establishes accountability, transparency, and trust in financial reporting — essential pillars for long-term corporate credibility. As per recent MCA statistics, thousands of companies complete their auditor appointment and re-appointment each financial year through Form ADT-1, submitted online on the Ministry of Corporate Affairs MCA portal. Whether you are a Private Limited Company, LLP, or Section 8 Company, appointing a qualified Chartered Accountant (CA) or Audit Firm is a legal requirement to maintain compliance. The auditor appointment process involves board approval, filing statutory forms, and ensuring compliance with the eligibility and consent requirements prescribed under law. Understanding these elements helps every company — from startups to large enterprises — remain compliant and audit-ready under Indian regulations.
What is the Appointment of Auditor?
The Appointment of Auditor in India refers to the formal process of designating a qualified Chartered Accountant (CA) or audit firm to examine and verify a company’s financial statements in accordance with the provisions of the Companies Act, 2013. This process is regulated by the Ministry of Corporate Affairs (MCA) through the Registrar of Companies (RoC) and ensures that every registered entity maintains financial transparency and accountability. Every company incorporated in India must appoint its first statutory auditor within 30 days of incorporation. The appointment is made by the Board of Directors and is reported to the MCA through Form ADT-1, confirming the auditor’s consent and credentials.
A valid appointment not only fulfills a legal obligation but also strengthens the organization’s internal governance and reliability in financial reporting. By independently verifying a company’s accounts, the appointed auditor helps safeguard stakeholder interests, ensures compliance with statutory norms, and promotes ethical and transparent financial practices within India’s corporate framework.
Process of Appointment of Auditor
Board Meeting for Auditor AppointmentBoard Meeting for Auditor Appointment
After incorporation, the company’s Board of Directors must hold a meeting within 30 days to appoint the first statutory auditor. The proposed auditor must be a qualified Chartered Accountant (CA) or an approved audit firm.
Obtain Written Consent from the Auditor
Before a formal appointment, the auditor must provide a written consent letter and a certificate of eligibility confirming compliance with Section 141 of the Companies Act.
Filing of Form ADT-1 with MCA
Once the appointment is finalized, the company is required to file Form ADT-1 with the MCA within 15 days of the board meeting. This filing officially records the appointment with the Registrar of Companies (RoC).
Tenure and Future Re-Appointment
The first auditor remains in office until the conclusion of the first Annual General Meeting (AGM). Subsequent re-appointments or changes are handled as per Section 139(2) of the Act.
Documents Required for Appointment of Auditor
To successfully appoint a statutory auditor in India, companies must submit certain documents to the Registrar of Companies (RoC). These documents verify the auditor’s credentials, consent, and eligibility under the Companies Act, 2013, ensuring legal compliance and accountability. The essential requirements include:
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Written consent letter from the proposed auditor or audit firm
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Certificate of eligibility under Section 141 of the Companies Act
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Board resolution approving the auditor’s appointment
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Form ADT-1 duly filled for filing with the MCA
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Copy of the auditor’s membership certificate from the Institute of Chartered Accountants of India (ICAI)
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Identity proof of auditor (PAN card / Aadhaar / Passport)
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Proof of office address of the audit firm or auditor
Benefits of the Appointment of an Auditor
Financial Statement Verification
Enhanced Stakeholder Trust
Early Issue Detection
Regulatory Compliance
Support for Funding & Mergers
Transparent Tax & Disclosures
Patron Accounting: Your Stock Audit Partner in India
Patron Accounting offers specialized stock audit services across India, leveraging years of experience in statutory, internal, and sector-specific audits. Our team provides:
Why Choose Patron Accounting for the Appointment of an Auditor
Ensuring proper auditor appointment and compliance is a critical step for every company, and at Patron Accounting, we simplify this process for you. We recognize that managing statutory obligations, preparing documentation, and adhering to the Companies Act, 2013, can be complex, so our team takes care of every detail with accuracy and efficiency. From obtaining the auditor’s consent and conducting board approvals to filing Form ADT-1 and managing ongoing compliance, we provide end-to-end support.
Our approach is grounded in transparency, reliability, and regulatory adherence, so there are no unexpected delays or procedural errors. By partnering with us, you can focus on your business operations while we handle all statutory requirements, filings, and documentation. With Patron Accounting, companies gain confidence in their compliance, strengthen financial transparency, and establish a robust foundation for corporate governance and stakeholder trust.
Appointment of an Auditor Customised by States and Cities
Appointment of an Auditor in Delhi
Appointment of an Auditor in Haryana
Appointment of an Auditor in Maharashtra
Appointment of an Auditor in Mumbai
Appointment of an Auditor in Pune
Frequently Asked Questions
Have a look at the answers to the most asked questions.