Who can be appointed as a company auditor?

Name: Vijay R Singh & Co.
Address: Office No. 4, Vishal CHSL, D Wing, Sir Mathuradas Vasanji Road, Azad Nagar, Opp. Andheri Gymkhana, Andheri East, Maharashtra, 400069, IN
Telephone: +91 98607 23959

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerOnly a practising Chartered Accountant (or a CA firm) can be appointed as a company’s statutory auditor. The first auditor is appointed by the board within 30 days of incorporation, and thereafter by shareholders at the AGM, with the appointment filed in Form ADT-1.

Practising CA only

The auditor must be an independent practising CA/firm — not an employee, relative or anyone with a conflict.

Appointment (ADT-1)

First auditor by the board within 30 days; then at each AGM, with Form ADT-1 filed with the ROC.

Audit

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This answer is general information for businesses, not professional advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.