Form ADT-1 Filing for Auditor Appointment
Appointing an auditor is a mandatory compliance requirement for every company under the Companies Act, 2013. Once appointed, the company must file Form ADT-1 with the Registrar of Companies (ROC) to notify the appointment. Whether you are appointing the first auditor after incorporation or reappointing one at your Annual General Meeting (AGM), accurate and timely filing is essential to avoid penalties.
At Taxation Point India, we simplify the ADT-1 filing process — from preparing the necessary documents to final e-filing with the MCA portal — ensuring that your company remains fully compliant with the latest statutory requirements.
What is Form ADT-1?
Form ADT-1 is a statutory return filed by companies with the ROC to report the appointment or reappointment of auditors, as required under Section 139 of the Companies Act, 2013.
From July 14, 2025, as per the Companies (Audit and Auditors) Amendment Rules, filing Form ADT-1 is mandatory even for first auditors appointed by the Board of Directors — a major regulatory update from the earlier exemption.
The form must be filed within 15 days of the auditor’s appointment and includes details such as the auditor’s name, address, PAN, membership number, and period of appointment.
Requirements for Filing ADT-1
- The auditor must be appointed in compliance with the Companies Act, 2013.
- The appointed auditor must provide written consent to act as auditor.
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The auditor must also provide a certificate under Section 141 confirming that:
- They are eligible for appointment and not disqualified under the Act.
- The appointment is within the permissible audit limits.
Who Needs to File Form ADT-1?
The responsibility for filing ADT-1 lies entirely with the company, not the auditor. Every company, irrespective of its size or type, must file Form ADT-1 in the following cases:
- All types of companies – listed, unlisted, public, private, and one-person companies (OPCs).
- Newly incorporated companies – required to file ADT-1 after appointing their first auditor.
- Casual vacancy appointments – due to resignation, death, or disqualification of an auditor.
- AGM appointments – reappointment or new appointment of auditors at an Annual General Meeting.
ADT-1 Due Dates
- Newly Incorporated Companies: First auditor must be appointed within 30 days of incorporation at the Board Meeting, and ADT-1 must be filed within the next 15 days (effectively within 45 days of incorporation).
- Existing Companies: Must file ADT-1 within 15 days of the AGM in which the auditor is appointed or reappointed.
Details of Auditor Required in Form ADT-1
- Category – Individual CA or Audit Firm.
- Membership Number of signing auditor.
- Firm Registration Number (FRN), if applicable.
- PAN of the individual/firm.
- Professional address, email ID, and contact details.
- Period/tenure of appointment.
- Details of previous auditor, if applicable (reason for vacancy).
- Date of appointment (Board resolution or AGM resolution).
Documents Required for ADT-1 Filing
- Copy of Board Resolution / AGM Resolution authorizing appointment.
- Written consent from the auditor.
- Auditor’s eligibility certificate under Section 141.
- Copy of intimation letter sent by the company to the auditor.
ADT-1 Late Fees
| Delay in Filing | Penalty |
|---|---|
| Up to 30 days | 2 times the normal fee |
| 31–60 days | 4 times the normal fee |
| 61–90 days | 6 times the normal fee |
| 91–180 days | 10 times the normal fee |
| More than 180 days | 12 times the normal fee |
How to File Form ADT-1 (Step-by-Step E-Filing)
- Download Form: Obtain the latest ADT-1 eForm from the MCA portal.
- Fill Company & Auditor Details: Enter CIN, company name, auditor details, and type of appointment.
- Attach Documents: Upload board/AGM resolution, consent letter, eligibility certificate, and intimation copy.
- Digital Signature: Affix DSC of a Director and a practising professional (CA/CS/CMA).
- Upload & Pay Fees: Submit through the MCA21 portal and pay prescribed fees.
- Acknowledgement: Receive Service Request Number (SRN) and MCA acknowledgement upon successful filing.
Why Choose Taxation Point India?
- End-to-end assistance in document preparation and compliance checks.
- Professional review to ensure accuracy and error-free filing.
- Seamless e-filing of ADT-1 with MCA.
- Compliance verification under the Companies Act, 2013.
- Timely updates on regulatory changes and filing deadlines.
Ensure timely and hassle-free ADT-1 filing — partner with Taxation Point India for complete compliance support on auditor appointments.