Every company must appoint a statutory auditor and file Form ADT-1 on the MCA portal within the prescribed time after incorporation or at each annual general meeting when the auditor is reappointed or changed.
Director checklist
- Board and shareholder approval for auditor appointment
- Verify auditor eligibility and consent letter
- File ADT-1 within 15 days of appointment (verify current rules)
- Coordinate audit with AOC-4 and income tax filings
Read statutory audit calendar, ROC annual filing guide, and audit services.
