| Step Name | Short Description | Authority |
|---|---|---|
| Consent & Certificate | Obtaining a written consent and eligibility certificate from the CA/Firm. | Auditor |
| Board Resolution | Approving the appointment and calling for a General Meeting (if required). | Board of Directors |
| Notice of AGM/EGM | Issuing a notice to shareholders to approve the auditor’s appointment. | Company Secretary |
| AGM Resolution | Passing an Ordinary Resolution to appoint the auditor for a 5-year term. | Shareholders |
| Form Name | Trigger/Description | Countdown Deadline |
|---|---|---|
| ADT-1 | Notice to the Registrar of the appointment of an Auditor. | 15 Days from Meeting |
| ADT-3 | Filed by the Auditor in case of their resignation (not by the company). | 30 Days from Resignation |
| MGT-14 | Required if the appointment is for a Public Company or specific categories. | Required if the appointment is for a Public Company or specific categories. |
The Board of Directors must appoint the first auditor within 30 days of incorporation. If they fail, the shareholders must do so within 90 days.
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