Who appoints
The Board of Directors, by resolution, within 30 days. If the Board fails, the members must appoint within 90 days at an extraordinary general meeting.
First‑auditor deadline · 30 days from incorporation
Appoint Your First Auditor Within 30 Days — and File ADT‑1
Every new company must appoint its first statutory auditor within 30 days of incorporation, and intimate the Registrar in Form ADT‑1. There is no turnover threshold and no exemption — it applies even to a company that has not yet done a single transaction. Incorporated in May? Those 30 days may already be running out.
Day 0Incorporation
Day 30Appoint auditor + file ADT‑1
What ADT‑1 is, and the 30‑day rule behind it
Under Section 139(6) of the Companies Act, 2013, the Board of every new company must appoint its first statutory auditor — a practising Chartered Accountant — within 30 days of incorporation. That auditor holds office until the conclusion of the company’s first Annual General Meeting. Form ADT‑1 is how the appointment is intimated to the Registrar of Companies.
Who it applies to
Every company — Private Limited, OPC and Section 8 alike. There is no turnover or activity threshold; a zero‑transaction company must still comply.
What ADT‑1 records
The auditor’s name, firm, membership number and the period of appointment — filed on MCA‑21 with the board resolution and the auditor’s consent and certificate.
The clock
The 30 days run from the date on the Certificate of Incorporation — not from when you start operations or open a bank account.
How long do you have? Check your dates
Enter your date of incorporation to see the days left for your first two hard deadlines — ADT‑1 (auditor, 30 days) and INC‑20A (commencement, 180 days).
ADT‑1 · First auditor
30 days
7 days left
by 19 Jun 2026
INC‑20A · Commencement
180 days
157 days left
by 16 Nov 2026
Indicative, counted from the date on your Certificate of Incorporation. Confirm the exact dates against your incorporation certificate.
Recently changed
Filing ADT‑1 for the first auditor is now mandatory
For years there was a grey area: many believed ADT‑1 had to be filed only for auditors appointed at an AGM, and that the first auditor appointed by the Board was exempt. That position has changed. ADT‑1 filing is now required for the first auditor as well — appointing the auditor in your minutes is no longer enough; the appointment must be intimated to the Registrar on Form ADT‑1.
Why this matters: a lot of online guides and DIY checklists still say first‑auditor ADT‑1 is optional. Relying on outdated advice is exactly how new companies build a default they did not know they had.
What non‑compliance costs
01
Additional filing fees. A late ADT‑1 attracts additional fees on top of the normal fee, which grow the longer the delay runs.
02
Penalty for non‑appointment. Failure to appoint an auditor as required can attract a penalty on the company of ₹25,000 to ₹5,00,000, and on every officer in default of ₹10,000 to ₹1,00,000.
03
A blocked first year. Without a validly appointed auditor, your accounts cannot be audited — which stalls your first AOC‑4, MGT‑7 and the entire annual‑filing chain.
Appointing your first auditor & filing ADT‑1
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1
Identify a practising CA and obtain consent
Approach a Chartered Accountant in practice and obtain their written consent and a certificate of eligibility confirming they are not disqualified from appointment.
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2
Pass a Board resolution within 30 days
The Board appoints the first auditor by resolution within 30 days of incorporation, recording the auditor’s details and the term up to the first AGM.
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3
File Form ADT‑1 on MCA‑21
Submit ADT‑1 with the board resolution, the auditor’s consent and eligibility certificate attached, intimating the Registrar of the appointment.
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4
Keep the records on file
Preserve the SRN, challan and signed documents. Your auditor is now in place for the first year, clearing the path to your first annual filings.
QwikFilings is a practising CA firm — we can act as your statutory auditor and file ADT‑1 in the same week, so the appointment and the intimation are handled together, well inside the 30‑day window.
First auditor & ADT‑1, answered
Within how many days must the first auditor be appointed?
Within 30 days of incorporation, by the Board of Directors, under Section 139(6). If the Board does not appoint within that window, the members must do so within 90 days at an extraordinary general meeting.
Is ADT‑1 required for the first auditor?
Yes. While this was once treated as a grey area, ADT‑1 filing is now required for the first auditor too. Recording the appointment in your board minutes alone is not sufficient — it must be intimated to the Registrar on Form ADT‑1.
Does an OPC or a company with no activity need to do this?
Yes. The requirement applies to every company — Private Limited, OPC and Section 8 — with no turnover or activity threshold. A company that has not yet transacted still has to appoint a first auditor within 30 days.
What happens if we miss the 30‑day deadline?
A late ADT‑1 attracts additional fees, and failure to appoint an auditor as required can attract a penalty on the company and on every officer in default. It also stalls your first‑year audit and annual filings until corrected.
How long does the first auditor stay in office?
The first auditor holds office until the conclusion of the company’s first Annual General Meeting, at which the auditor for the subsequent term is appointed (and a fresh ADT‑1 is filed for that appointment).
Can QwikFilings be our auditor and file ADT‑1?
Yes. As a practising CA firm we can act as your statutory auditor and file ADT‑1 in the same week, keeping both the appointment and the intimation comfortably inside the 30‑day window. Send your incorporation date to get started.
Auditor + ADT‑1, same week
Appoint my auditor & file ADT‑1
Just incorporated? Get your first auditor appointed and ADT‑1 filed — inside 30 days.
We are practising Chartered Accountants. Send your date of incorporation and we will confirm your exact deadline, act as your statutory auditor, and file ADT‑1 with the Registrar — all handled together, well within the window.