Auditor Appointment Letter Format 2026
{{company_name}} | CIN: {{cin}}
Registered Office: {{registered_office}}
Ref: ____________
To,
M/s {{auditor_firm_name}}
Chartered Accountants (Firm Registration No.: {{auditor_frn}})
{{auditor_address}}
Subject: Intimation of your appointment as Statutory Auditors of {{company_name}} — Section 139(1) of the Companies Act, 2013
Dear Sirs / Madams,
1. We are pleased to inform you that, pursuant to Section 139 of the Companies Act, 2013 ("the Act") read with the Companies (Audit and Auditors) Rules, 2014, and on the basis of the written consent and certificate of eligibility furnished by you, you have been appointed as the Statutory Auditors of {{company_name}} (CIN: {{cin}}) ("the Company") at the Annual General Meeting of the Company held on {{meeting_date}}.
2. Tenure: {{tenure}}.
3. Remuneration: ₹ {{remuneration}} per annum plus applicable taxes and reimbursement of out-of-pocket expenses, or such other remuneration as may be fixed in terms of the resolution.
4. The resolution passed at the meeting reads as follows:
"RESOLVED THAT pursuant to Section 139 and other applicable provisions of the Companies Act, 2013 read with the Companies (Audit and Auditors) Rules, 2014, M/s {{auditor_firm_name}}, Chartered Accountants (Firm Registration No.: {{auditor_frn}}), be and are hereby appointed as the Statutory Auditors of the Company, to hold office {{tenure}}, at a remuneration of ₹ {{remuneration}} per annum plus applicable taxes and out-of-pocket expenses." [Replace with the exact text of the resolution as passed.]
5. The Company will file the notice of your appointment with the Registrar of Companies in Form ADT-1 within fifteen days of the meeting, that is, on or before ____________ [meeting date + 15 days]. For that filing, please confirm the following particulars by return: Income-tax PAN of the firm; e-mail id; name and membership number of the partner who will sign the audit report.
6. We request you to (a) signify your acceptance by signing and returning the duplicate of this letter, and (b) send us your letter of engagement setting out the terms of the audit engagement.
7. The office was previously held by ____________ [name of the previous auditor — or delete this paragraph for a first auditor / re-appointment]. Their contact details are: ____________.
Thanking you,
Yours faithfully,
For {{company_name}}
_______________________________
{{signatory_name}}
Director / Company Secretary
DIN / Membership No.: ____________
Place: __________________
Date: 1 October 2026
Encl.: Certified true copy of the resolution.
ACCEPTANCE BY THE AUDITOR
We acknowledge receipt of the above intimation and accept the appointment as Statutory Auditors of {{company_name}} on the terms stated.
For M/s {{auditor_firm_name}}, Chartered Accountants (FRN: {{auditor_frn}})
Signature: ____________ | Name of partner: ____________ | Membership No.: ____________ | Date: ____________
FILING NOTE — FORM ADT-1
| Point | Position |
|---|
| Who files | The Company (not the auditor) |
| Due date | Within 15 days of the meeting in which the auditor is appointed — Section 139(1) proviso read with Rule 4(2) |
| Attachments | Copy of this intimation to the auditor; the auditor's written consent and certificate under Rule 4(1); copy of the resolution passed |
| Frequency | Once per appointment. A five-year appointment needs one ADT-1, not one each year |
| First auditor / casual vacancy | The 15-day notice is prescribed for appointments under Section 139(1). Sections 139(6) and 139(8) carry no express filing requirement, but ADT-1 is filed in practice so that the MCA register shows the current auditor |
| If filed late | The form can still be filed, with additional fees that rise with the delay (from 2 times the normal fee for a delay of up to 30 days to 12 times beyond 180 days) |
