Appoint your statutory auditor and file Form ADT-1 with ROC Kolkata-I or ROC Kolkata-II, depending on district. Every company registered under the Companies Act, 2013 must have an auditor in place, and the appointment is notified to the registrar that holds your file. Professional fee from Rs 1,999, excluding GST.
| Item | Position for Kolkata |
|---|---|
| Filing authority | ROC Kolkata-I / Kolkata-II |
| Form | ADT-1 |
| Governing provision | Section 139, Companies Act, 2013 |
| First auditor deadline | Board appoints within 30 days of incorporation |
| If the board fails | Members appoint within 90 days at an extraordinary general meeting |
| Subsequent auditor | Appointed at AGM for five consecutive years |
| ADT-1 deadline | Within 15 days of the meeting making the appointment |
Under Section 139 of the Companies Act, 2013, every company must appoint a statutory auditor and notify the Registrar of Companies in Form ADT-1. For a company with its registered office in Kolkata, that notification goes to ROC Kolkata-I or ROC Kolkata-II, depending on district. The registrar is not a formality here - it is the office that holds your statutory file, raises any objection on the appointment, and against which any subsequent removal or resignation is recorded.
Recent change: ROC Kolkata was split into two offices on 16 February 2026. Kolkata-I covers the district of Kolkata and the State of Sikkim. Kolkata-II covers the rest of West Bengal. Both sit in Kolkata, but they are separate registrars with separate files.
Registered office location determines the registrar. For Kolkata:
| Registered office | Registrar | Regional Director |
|---|---|---|
| Kolkata district | ROC Kolkata-I, Kolkata | RD Eastern Region, Kolkata |
| West Bengal outside Kolkata district, including Salt Lake, Rajarhat, Howrah and the 24 Parganas | ROC Kolkata-II, Kolkata | RD Eastern Region, Kolkata |
| Sikkim | ROC Kolkata-I, Kolkata | RD Eastern Region, Kolkata |
LLPs do not file ADT-1. An LLP appoints an auditor only where its turnover exceeds Rs 40 lakh or its contribution exceeds Rs 25 lakh, and the appointment is not notified in ADT-1.
The proposed auditor must be a practising chartered accountant or firm, and must not attract any disqualification under Section 141.
Written consent and the Section 141 certificate are obtained before the board meets. Filing without these is a common cause of objection.
The board passes a resolution appointing the auditor. For a first auditor this must happen within 30 days of incorporation.
The company formally intimates the appointment to the auditor.
ADT-1 is filed within 15 days of the appointing meeting and routed to ROC Kolkata-I / Kolkata-II. The filing is made by the company, not the auditor.
ROC Kolkata-I / Kolkata-II records the appointment against your file. Any deficiency is raised as a resubmission against this office.
| Stage | Working days | Depends on |
|---|---|---|
| Consent and eligibility certificate | 1 | Auditor turnaround |
| Board resolution | 1 | Director availability |
| ADT-1 preparation and filing | 1 - 2 | DSC readiness |
| Total | 2 - 4 | Assumes an auditor is already identified |
| Head | Basis |
|---|---|
| ADT-1 MCA filing fee | Slab based on authorised share capital |
| Late filing additional fee | Multiplier on the normal fee, rising with the length of delay |
| Plan | Professional fee | Covers |
|---|---|---|
| Essential | From Rs 1,999 | Board resolution, consent and eligibility certificate, ADT-1 filing |
| Growth | On quote | Essential plus auditor identification and first-year compliance calendar |
| Complete | On quote | Growth plus annual ROC filing and statutory register maintenance |
All plans exclude GST. Government fees and state stamp duty are paid at actuals and shown separately on your invoice.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
| Default | Consequence |
|---|---|
| ADT-1 filed late | Additional fee on a rising multiplier of the normal filing fee |
| No auditor appointed | Penalty on the company and every officer in default under Section 147 |
| Auditor appointed without valid consent or certificate | Appointment is open to challenge and the registrar may treat the filing as defective |
| Casual vacancy left unfilled | Continuing default under Section 139(8) with the company exposed under Section 147 |
| First auditor | Subsequent auditor | |
|---|---|---|
| Appointed by | Board of directors | Members at the AGM |
| Deadline | 30 days from incorporation | At each AGM where the term ends |
| Tenure | Until the first AGM | Five consecutive years |
| ADT-1 | Filed within 15 days | Filed within 15 days |
| Registrar | ROC Kolkata-I / Kolkata-II | ROC Kolkata-I / Kolkata-II |
We are a CA and CS practice operating under DSG CORPORATE FINANCIAL ADVISORS LLP from 129A, Bangur Avenue, Block A, Near Reliance Smart, Kolkata 700055. Kolkata is our home city, and ROC Kolkata-I / Kolkata-II is the registrar we work with most.
| Reference | Relevance |
|---|---|
| Section 139, Companies Act, 2013 | Appointment of auditors, including first auditor and rotation |
| Section 141, Companies Act, 2013 | Eligibility and disqualification of auditors |
| Section 147, Companies Act, 2013 | Punishment for contravention |
| Companies (Audit and Auditors) Rules, 2014 | Prescribes Form ADT-1 |
| MCA notification effective 16 February 2026 | Established the registrar now holding your file |
Authority sources: Ministry of Corporate Affairs at mca.gov.in.
A Kolkata company incorporated in the current financial year appointed its auditor at day 34, four days past the board window under Section 139(6). The appointment then had to move to the members through an extraordinary general meeting within 90 days rather than sitting with the board. The ADT-1 was ultimately filed with ROC Kolkata-I / Kolkata-II, but the company carried an avoidable EGM and a delayed first-year audit start.
Illustrative scenario based on typical file patterns. Not a named client engagement.
Same city: Annual ROC Filing in Kolkata, Private Limited Company Registration in Kolkata, Statutory Audit in Kolkata.
ROC Kolkata-I or ROC Kolkata-II, depending on district. ROC Kolkata was split into two offices on 16 February 2026. Kolkata-I covers the district of Kolkata and the State of Sikkim. Kolkata-II covers the rest of West Bengal. Both sit in Kolkata, but they are separate registrars with separate files.
The company files it. The auditor supplies written consent and the Section 141 eligibility certificate, but the filing obligation sits with the company.
The board must appoint within 30 days of incorporation. If it does not, the members must appoint within 90 days at an extraordinary general meeting.
No. ADT-1 is a Companies Act form. An LLP appoints an auditor only where turnover exceeds Rs 40 lakh or contribution exceeds Rs 25 lakh, and does not notify it in ADT-1.
An additional fee applies on a rising multiplier of the normal filing fee, and continued default exposes the company and its officers under Section 147.
Our office is in Kolkata, so yes in this case - though the filing itself is electronic.
Tell us what you need and a real CA calls you back, with no scripts and no transfers. Call 72783 76654. Mon - Sat, 10:00 AM - 7:00 PM IST.
Reviewed by CA & CS Team - CorporateWalla · Last Updated 28 July 2026 · · Sources: Ministry of Corporate Affairs, PIB Release 2210213
Canonical: https://corporatewalla.com/kolkata/auditor-appointment
