Board Resolution for Appointment of Auditor — Format (Section 139)
A ready board resolution recommending the appointment of the statutory auditor to the members under Section 139(1) of the Companies Act, 2013, with the ADT-1 step. Download the editable Word file or the fillable PDF.
Sample resolution
Board recommends, members appoint
The Board (or the Audit Committee, where one is required) recommends the auditor, and the members appoint at the AGM under Section 139(1) for a five-year term, with no annual ratification. For the first auditor, the Board itself appoints within thirty days of incorporation under Section 139(6).
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FAQs
Who appoints the statutory auditor?
The members appoint at the AGM under Section 139(1), on the Board’s recommendation, for a term ending at the sixth AGM.
When is Form ADT-1 filed?
Within fifteen days of the meeting in which the auditor is appointed; the company files it.
Is the appointment ratified each year?
No. Annual ratification was removed with effect from 7 May 2018.
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Format current as of July 2026. General information only, not legal advice.