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First Auditor Appointment

Legal Features


  • Pursuant to the 2013 Companies Act, for any legally registered company in India, apart from any government, it is mandatory to appoint the First Auditor within 30 days, from the date of its formal registration, by its board of directors.
  • If failed to do so, it is obligatory to formally notify the members of the company, who shall conduct an extraordinary general meeting within 90 days, and assign an auditor.
  • The assigned auditor is entailed to hold the designation till the first annual general meeting.
  • The audit of any company is a legal necessity. Thus, it must be carried out by an Independent Chartered Accountant who is into full-time professional practice.

Processes at a glance for the appointment of the First Auditor

Shortlisting eligible auditors:
The process commences with the making a list of probable auditors who are practising Chartered Accountants, and possess the know-how to do a legal audit as per the Companies Act, 2013.

Getting acquiescence of the auditor:
It is mandatory to take acquiescence of the auditor, wherein an explicit declaration shall be formally made, stating the accorded audit shall lie within the prescribed limits and purview mentioned by the company, and the auditor is eligible for the same.
The declaration must also ascertain the auditor is competent and not disentitled for appointment pursuant to section 141 of the Companies Act, 2013, the Chartered Accountants Act, 1949 and rules and regulations prescribed in the acts.

Board meeting for appointment of the First Auditor:
To meticulously discuss every aspect pertaining to the appointment of the First Auditor, like his roles and responsibilities, finalise his remuneration and all the other nitty-gritty, the next process is to conduct an official board meeting.

Issuing intimation letter:
The appointment of the auditor by the board of directors, validating the employment of the auditor, must be conveyed to the auditor. It should be done via a formal intimation letter on the letterhead of the company, acknowledged and signed by the official director of the company.

Filing of ADT-1 to ROC:
The official intimation of the appointment of the statutory auditor for the company must be sent to the registrar of companies in 15 days from the date of appointment of the auditor. For this,  the ADT-1 form must be duly filled and submitted to the office of the registrar of companies

(Note: Filing of ADT-1 is not obligatory as the First Auditor is appointed as per section 139(1) of the companies act 2013, which does not make the same compulsory. Nevertheless, for many adequate reasons, we endorse filing ADT-1)

Get the Best Auditing Service for your business/company

We, at Careful Counting, comprehensively cover every aspect of the First Auditor appointment in our service. Every single process and documentation in compliance with the Companies Act 2013 will be taken care of by highly experienced Chartered Accountants facilitated by our company. They leave no stones unturned in working with impeccable perfection for your company by maintaining the top-notch standards of the audit. Upload the basic documents and we'll get started right away.




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