ADT-1 and Auditor Rotation for an LLP: Neither Applies

An LLP does not file Form ADT-1 and is not subject to mandatory auditor rotation. Both are Companies Act mechanisms — ADT-1 under section 139 and rule 4 of the Companies (Audit and Auditors) Rules, 2014, and rotation under section 139(2) and rule 5. Section 139 has not been extended to LLPs. An LLP appoints its auditor under section 34 of the LLP Act and rule 24 of the LLP Rules.

Does an LLP need an auditor at all?

Only above the audit limits: contribution exceeding ₹25 lakh or turnover exceeding ₹40 lakh, which is how rule 24(8) is normally applied. Below both, there is no audit and no auditor to appoint. See LLP audit requirement.

A wrinkle in the wording. Rule 24(8) is written as an exemption: an LLP whose turnover does not exceed ₹40 lakh or whose contribution does not exceed ₹25 lakh is not required to have its accounts audited. Read literally, that exempts an LLP that is within either limit, so audit would be compulsory only once both are crossed. Professional practice treats crossing either limit as triggering an audit, and we advise the same. If your LLP is in the gap, confirm with your auditor before deciding.

How an LLP appoints its auditor

• The auditor must be a practising chartered accountant, and gives written consent before the appointment.
• The designated partners make the appointment; if they do not, the partners may.
• Timing. Published summaries of rule 24 say the appointment is made before the end of the first financial year and, for later years, at least 30 days before the year closes. Those summaries do not word it consistently, so read rule 24 itself, or ask us, before relying on the timing.
• We found no e-form corresponding to ADT-1 for an LLP. The appointment is not notified to the Registrar on a separate form the way a company’s is.

If an auditor resigns, published summaries say the LLP intimates the Registrar within 30 days and should appoint a replacement within 30 days. Check the text of rule 24 for the exact requirement before acting on that.

Removing the auditor

Rule 24(18)(a) allows the partners to remove an auditor at any time by following the procedure laid down in the LLP agreement. It is also the rule that field 14(d) of Form 3 asks about when an LLP agreement or a modification is filed. If your agreement is silent, the fallback is the consent of all partners. Our Form 3 clauses guide gives usable wording.

Rotation

There is no mandatory rotation for an LLP’s auditor: section 139(2) is a company provision. We found no term limit or cooling-off requirement for an LLP auditor in the LLP Act or Rules. The company rule — terms of five years, a ten-year cap for firms and a five-year cooling-off period at the thresholds the rule sets — is explained on our sister site: auditor rotation for companies.

What ADT-1 is, on the company side

A company files ADT-1 within 15 days of the meeting at which it appoints its auditor. The company-side explanation, including the five-year term, is here: Form ADT-1 and auditor appointment.

Frequently asked questions

Does an LLP file ADT-1?
No. ADT-1 is a company form. We found no equivalent e-form for an LLP.

Does an LLP have to change its auditor after five years?
No. Mandatory rotation is a Companies Act rule and has not been extended to LLPs.

Who appoints the auditor of an LLP?
The designated partners; if they do not, the partners may. The auditor must be a practising chartered accountant.

How can an LLP remove its auditor?
By the procedure in its LLP agreement under rule 24(18)(a), with consent of all partners as the fallback if the agreement is silent.

Does every LLP need an auditor?
No. Only an LLP with contribution above ₹25 lakh or turnover above ₹40 lakh, as the audit rule is normally applied; see the note on its wording above.

Position as at 1 October 2026, based on section 139 of the Companies Act, 2013, section 34 of the LLP Act, 2008 and rule 24 of the LLP Rules, 2009. Guidance, not legal advice for your particular LLP.