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MCA · AUDITOR APPOINTMENT · ADT-1 · SECTION 139
Organise statutory auditor appointment records and applicable ADT-1 notice filing. Review appointment category, auditor eligibility, shareholder approval and current MCA V3 requirements.
✓ Auditor Eligibility
✓ ADT-1 Filing Guidance
✓ MCA Acknowledgement
APPOINT · CONFIRM · REPORT
Separate AGM appointments, first auditors and vacancies.
Collect consent, certificate and appointment approvals.
Use current MCA V3 ADT-1 as legally applicable.
✓ Section 139 clarity
✓ Current MCA V3 form
✓ Appointment records
COMPANY AUDITORS · STATUTORY RECORDS · MCA NOTICES
Tell us the company type and whether this is an AGM appointment, first auditor, reappointment or vacancy. We can identify the relevant documents and filing conditions.
Please do not submit OTPs, passwords, DSC token PINs or complete identity documents through this form.
Share the company category, appointment event and any MCA filing query. Do not upload audit working papers, passwords or signature credentials through the public enquiry form.
AUDITOR APPOINTMENT · ADT-1 COMPANY GUIDE
This guide covers the company-law steps for appointing a statutory auditor, when ADT-1 is the prescribed Registrar notice and how the updated 2025 form intersects with first-auditor and vacancy cases.
ADT-1 is the prescribed company notice to the Registrar of Companies for appointments within the relevant Section 139 and Rule 4(2) framework. It is a company compliance document, not the auditor’s own annual tax return.
The appointment decision, auditor consent and statutory notice must be treated as distinct stages. A company may need Board, member or other authority depending on the event.
ROC notice
ADT-1
Section 139
4(2)
Form submission is not a substitute for a valid underlying appointment decision.
Section 139 addresses statutory auditors, including appointments at the first annual general meeting and subsequent terms. Separate provisions address the first auditor, vacancies and government companies.
Review the legal nature of the event before selecting a category on MCA. The same company may have different documentation requirements for a first auditor and a later AGM reappointment.
139(1)
139(6)
139(8)
Company type
Do not use ordinary AGM appointment guidance to decide every first-auditor case.
A proposed auditor must meet Companies Act eligibility rules and should not have a disqualifying relationship, interest or other restriction. Auditor rotation and appointment limits may apply to specified classes of companies.
Collect the auditor’s written eligibility confirmation. If a firm is proposed, verify its registration, partner authority and any relevant restriction arising from other company engagements.
Qualification
Independence
Limits
Firm
Auditor eligibility should be resolved before proposing an appointment resolution.
For appointments under the relevant statutory framework, obtain written consent and a certificate addressing eligibility, independence, term and prescribed limitations.
The certificate may also include disclosures about professional matters as required by the Audit and Auditors Rules. Retain it with the corporate records supporting the proposed appointment.
Consent
Certificate
Term
Records
An auditor’s engagement email alone may not satisfy the prescribed consent/certificate requirements.
The Board may recommend or organise appointment documentation; members generally appoint the statutory auditor in the relevant AGM route. Audit committee recommendation rules apply where the committee is required.
Prepare meeting notices, consents, voting records and appointment terms in line with the company’s category and governance structure.
Board
Members
Committee
Minutes
For an OPC or government company, review special statutory arrangements rather than reusing a standard public-company checklist.
Section 139(1) provides for an appointment at the first AGM and holding office through the relevant statutory term, subject to specified conditions and exclusions. An eligible reappointment still needs the correct decision and notice.
Rule 4(2) prescribes ADT-1 for the statutory appointment notice under the fourth proviso to Section 139(1). Compare the submitted appointment date with the meeting record and member resolution.
AGM
Term
ADT-1
Meeting date
A filing about appointment is distinct from annual financial statement and annual return filings.
Under Section 139(6), a non-government company’s first auditor follows a separate appointment mechanism after incorporation. If the Board does not appoint as prescribed, members may have to act through the statutory route.
The amended MCA ADT-1 form includes a first-auditor appointment option, but statutory filing applicability for certain first-auditor cases was expressly raised by ICSI in April 2026. Confirm the current MCA clarification and professional advice before making a blanket filing assertion.
139(6)
First auditor
Available
Clarify scope
Distinguish a portal field accepting information from a legislative amendment requiring that filing in every scenario.
A casual vacancy in auditor office may arise because of resignation, disqualification or other causes. Section 139(8) gives distinct approval mechanisms based on the reason and company category.
If an auditor leaves mid-term, examine the outgoing auditor’s statutory reporting, company decisions and whether ADT-1 or other prescribed forms apply in the specific circumstances.
Vacancy
139(8)
Resignation
ROC forms
Avoid characterising a mid-term resignation as a normal AGM reappointment without reviewing the event.
The amended ADT-1 form deployed in MCA V3 includes categories for first auditor, AGM appointment, casual vacancy, replacement and other events. Its data fields request current company and auditor particulars.
Use the current webform, not an older downloadable PDF. Confirm the nature of appointment, term, meeting details and corresponding certification or documents before signature.
MCA V3
Revised ADT-1
Correct event
Current fields
Revised electronic categories do not automatically resolve debated statutory filing obligations.
For appointments covered by the fourth proviso to Section 139(1), the company must inform the Registrar within 15 days of the meeting in which the auditor is appointed.
That statutory notice window is not an estimated consultancy processing time. Other appointments can be governed by different provisions; verify the event and current instruction kit before using a default deadline.
ADT-1
15 days
Meeting
Section 139
Do not present this deadline as applying identically to a disputed first-auditor or casual-vacancy filing route.
Review the CIN, registered-office information, nature of appointment, appointment date and auditor category. Confirm auditor name, PAN, membership number or firm registration number as requested.
If joint auditors are appointed, collect the relevant details for each party. A misspelled name or mismatched membership record can undermine consistency across audit reports and company disclosures.
CIN
Identity
Appointment date
Joint auditors
Use the auditor’s formally verified details rather than copying information from an old ROC filing.
Assemble appointment resolution evidence, consent, eligibility certification and any other attachment required by the selected ADT-1 category.
Ensure the authorised signatory’s DSC is registered and valid on MCA V3. Preserve the SRN, filed acknowledgement and a controlled copy of the signed form after successful submission.
Approvals
Consent
Valid DSC
SRN
Never request the director’s or professional’s DSC PIN or OTP through the public enquiry form.
Some company categories must comply with auditor rotation provisions and limits on consecutive terms. Eligibility, independence and appointment term require case-specific review.
For companies outside mandatory rotation classes, the appointment route can differ; do not impose listed-company rotation rules on every small private company.
Rotation
Term
Company
Eligibility
Review legal thresholds and any transition rules as they stand for the company’s reporting period.
Update the company’s auditor register and engagement records. Notify relevant internal stakeholders, coordinate statutory audit planning and verify that subsequent financial statement documents refer to the correct appointed auditor.
Auditor appointment is related to, but distinct from, the separately approved ROC Annual Filing and Private Limited Company Compliance services.
Company records
Audit team
AOC-4 data
Evidence
Do not treat the ADT-1 receipt as proof that the annual audit report is complete.
Errors include selecting the wrong appointment type, missing auditor consent, incorrect meeting date, unverified membership details and assuming all first-auditor filings are uncontroversially mandatory.
A pre-filing review should map the statutory section, supporting resolution, auditor identity, portal event choice and any current MCA notification or clarification before final submission.
Wrong event
Missing consent
Bad dates
Legal review
Where the first-auditor interpretation is material, use current professional/legal advice rather than relying on a generic checklist.
It is the prescribed Registrar notice for qualifying statutory auditor appointment events under Section 139 and Rule 4(2).
The company is responsible for its statutory appointment notice, using the prescribed authorised signatory.
Yes. Written consent and eligibility certification are important appointment documents.
The revised form has a first-auditor option, but professional clarification was sought in 2026; the precise legal route must be reviewed.
Section 139(6) describes a members’ appointment route if the Board does not act as required.
Yes. They arise under different parts of Section 139 and can involve different decisions and filings.
Potentially. Covered companies must separately consider term limits and statutory rotation.
They support accurate identification of the individual auditor or audit firm in the ROC record.
The applicable Section 139(1) appointment notice is generally within 15 days of the appointment meeting.
No. Appointment notice and the financial statement audit are separate obligations.
The MCA V3 portal now uses a revised form; check the current electronic form and instruction kit.
Appointment approval, consent, eligibility certificate, submitted form, SRN and related meeting records.
For Auditor Appointment (ADT-1), refer to the current MCA form instruction kits, applicable Companies Act provisions and amendments. Check updates before preparing a live filing.
Educational content only. Apply company-specific facts and the current statutory rules; Online Tax Filings assists with document review and authorised compliance support. No outcome is guaranteed.
Online Tax Filings can help organise documents, review the relevant MCA route, and coordinate compliant submissions relating to Auditor Appointment (ADT-1).
Tell us the company category and the specific compliance event through the enquiry form. We will identify the next documentation checks.
For your security, do not share passwords, OTPs, DSC PINs or complete identity records in an open enquiry.
SECTION 139 · RULE 4(2) · CURRENT MCA V3
The 2025 ADT-1 revision includes more appointment fields, but its first-auditor scope has attracted a formal 2026 professional clarification request.
01 · What Auditor Appointment ADT-1
02 · Section 139 and Appointment
03 · Auditor Eligibility under
04 · Auditor Consent and Certificate
05 · Board and Member Approvals
06 · AGM Appointment and Reappointment
08 · Casual Vacancy and Replacement
09 · 2025 Revised ADT-1 and MCA V3
10 · Statutory Notice and Filing
11 · ADT-1 Company and Auditor Data
12 · Attachments, DSC and Portal
13 · Auditor Rotation and Term
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