Managing Business/Employment

Auditor Appointment Letter

Standard format — adapt the highlighted details to your company, and have a professional review it before use.

Customize for my company

Auditor Appointment Letter

Date: [______________]

To,
M/s. [Name of the Auditor Firm]
Chartered Accountant,

Sub: Appointment as Statutory Auditors of the Company u/s 139(1) of the Companies Act, 2013

Dear Sir,

This is to inform you that with reference to your written consent and certificate in terms of the provisions of section 139(1) of the Companies Act, 2013 read with Rule 4 the Companies (Audit and Auditors) Rules, 2014 provided by you, Shareholders of the Company at the Annual General Meeting held on [Date of AGM] have appointed M/s. [Name of the Auditor Firm], Chartered Accountant (Firm Registration No. ____________) as Statutory Auditors of the Company for the Financial Year 201_-201_ and to hold the office of Statutory Auditors from the conclusion of this Annual General Meeting till conclusion of [No. of AGM] Annual General Meeting of the Company subject to ratification at every Annual General Meeting and your eligibility & consent at a remuneration as mutually agreed by us.

The certified true copy of the resolution passed at the Annual General Meeting of the Company in respect of your appointment as Statutory Auditors of the Company is enclosed for your reference and record.

Thanking you,

Yours faithfully,
For [Name of the Company]

[Director Name]
[DIN]
[Address]

This template is a starting point, not legal advice. Adapt it to your situation — and for anything high-stakes, get a professional review before you sign or send it.

Understanding this document

What is auditor appointment letter?

The formal letter engaging the statutory auditor after the board or shareholders approve the appointment. It records scope, tenure, and remuneration — the engagement letter is what the auditor actually works to, and what peer reviewers ask for.

When do you need it?

Immediately after the appointment resolution, before the audit work begins. For reappointments at each AGM, issue a fresh letter rather than relying on last year's.

Common mistakes to avoid

No written engagement terms — scope disputes surface mid-audit, the worst possible time.
Remuneration left "as mutually agreed" and never actually agreed.
Forgetting that appointment needs shareholder approval at the AGM (Section 139(1)) — the board alone is not enough except for the first auditor and casual vacancies.

Need it tailored to your company?

Templates cover the standard cases. If your situation has complications — multiple parties, unusual terms, regulatory scrutiny — get it drafted properly. Our CAs, CSs and lawyers do this every day.

Customize it online — free Get it drafted for me Talk to a professional