The first auditor and Form ADT-1
A new company's board must appoint the first statutory auditor within 30 days of registration. Here is who appoints, for how long, what the auditor must provide, and how Form ADT-1 fits in.
Updated 8 October 2026. General information, not legal advice.
Right now, 24,943 companies across India are in their first 30 days, the window in which their first auditor must be appointed. See them by state.
Who appoints the first auditor, and when
Under Section 139(6) of the Companies Act, 2013, the board of directors appoints the first auditor within 30 days of the date of registration. If the board fails to do so, it must inform the members, who then appoint the auditor within 90 days at an extraordinary general meeting.
How long the first auditor serves
The first auditor holds office until the conclusion of the company's first annual general meeting. At that AGM the members appoint the auditor for the next term, which for most companies runs five years.
What the auditor gives the company
- A written consent to act as auditor.
- A certificate that they are eligible under Section 141 and that the appointment is within the limits on the number of company audits they hold.
Form ADT-1
ADT-1 is the form a company files with the Registrar to notify the appointment of its auditor, within 15 days of the meeting at which the auditor was appointed. The requirement is written around appointments made at a general meeting. Because the first auditor is appointed by the board, practice on filing ADT-1 for the first auditor differs; many companies file it anyway. Confirm with your company secretary.
Usually done at the first board meeting
Appointing the first auditor is normally an item on the agenda of the first board meeting, which also falls within 30 days of incorporation. The next deadline after that is INC-20A, within 180 days.
Common questions
Who appoints the first auditor of a company?
The board of directors, within 30 days of the date of registration. If the board does not, it must tell the members, who appoint the auditor within 90 days at an extraordinary general meeting.
How long does the first auditor hold office?
Until the conclusion of the first annual general meeting. At that meeting the members appoint an auditor for the next term.
What is Form ADT-1?
The form a company files with the Registrar to notify the appointment of its auditor, within 15 days of the meeting at which the auditor was appointed.
Is ADT-1 required for the first auditor?
Practice differs: the rule refers to appointments made at a general meeting, and the first auditor is appointed by the board. Many companies file ADT-1 for the first auditor anyway to keep the record clean. Your company secretary can advise for your case.
What does the auditor need to give before appointment?
A written consent to act, and a certificate that they are eligible for appointment under Section 141 and within the limits on the number of audits.
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