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ADT-1 Filing

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Form ADT-1

Form ADT-1 is a mandatory filing for all companies in India to notify the Registrar of Companies (ROC) about the appointment of an auditor. This is a crucial compliance step under the Companies Act, 2013, and its timely submission is essential to avoid penalties.

What is Form ADT-1?

Form ADT-1 is an official e-form used to report the appointment of an auditor as required by Section 139 of the Companies Act, 2013. It’s filed with the Ministry of Corporate Affairs (MCA) to ensure the company’s records are updated with the auditor’s details, including their name, address, and term of appointment. As of July 14, 2025, filing is now mandatory for first-time auditor appointments as well.

Mandatory Filing for All Companies

All types of companies—public, private, listed, unlisted, and One Person Companies (OPCs)—must file this form. The responsibility for Form ADT-1 filing lies with the company itself, not the appointed auditor. It is required in the following scenarios:

  • When a newly incorporated company appoints its first auditor in the initial Board Meeting.
  • When an existing company appoints or reappoints an auditor at its Annual General Meeting (AGM).
  • When an auditor is appointed to fill a casual vacancy.

Due Dates and Penalties

The ADT 1 due date is strict. The form must be filed within 15 days from the date of the auditor’s appointment, whether it’s by the Board of Directors or by the shareholders at an AGM.

Failure to meet this deadline results in ADT 1 late fees. The penalty increases with the length of the delay, ranging from 2 times the normal fee for a delay of up to 30 days to 12 times the normal fee for delays over 180 days.

Filing Requirements

To complete the Form ADT-1 filing, the company needs to prepare and attach the following key documents:

  • A certified true copy of the Board Resolution or AGM Resolution authorizing the auditor’s appointment.
  • The written consent of the auditor to accept the appointment.
  • A certificate from the auditor confirming they meet all eligibility criteria under Section 141 of the Companies Act, 2013.

The entire process is done electronically on the MCA portal. The form must be digitally signed by a company director and certified by a practicing professional (CA, CS, or CMA).

How FileMyFirm Can Help

Navigating the auditor appointment and Form ADT-1 filing process can be complex. FileMyFirm offers comprehensive assistance, from preparing the required documents to ensuring the final submission is accurate and on time. We help companies stay fully compliant with all MCA regulations and avoid costly penalties.

Frequestly asked questions ( FAQ )

What is the main purpose of filing Form ADT-1?

Form ADT-1 is a mandatory official e-form used by all types of companies in India to notify the Registrar of Companies (RoC) about the appointment or reappointment of an auditor. This ensures that the Ministry of Corporate Affairs (MCA) records are updated with the auditor’s official details and term of office, as required under the Companies Act, 2013.

Who is responsible for filing Form ADT-1, and when is it required?

The responsibility for filing ADT-1 lies with the company, not the auditor. It is required in the following scenarios:

  • First Auditor: When a newly incorporated company appoints its first auditor at the initial Board Meeting.

  • Subsequent Appointments: When an existing company appoints or reappoints an auditor for their term at the Annual General Meeting (AGM).

  • Casual Vacancy: When an auditor is appointed to fill a casual vacancy on the Board.

Which statutory section governs the appointment and intimation of the auditor?

The appointment of auditors and the subsequent intimation to the RoC through Form ADT-1 is governed by Section 139 of the Companies Act, 2013.

What is the statutory deadline for filing Form ADT-1?

The form must be filed within 15 days from the date of the auditor’s appointment (i.e., the date of the Board Resolution or the AGM Resolution).

What are the consequences of late or non-filing of Form ADT-1?

Failure to file Form ADT-1 within the 15-day deadline results in statutory late fees (penalties). The penalty fees escalate significantly based on the duration of the delay, ranging from 2 times the normal government fee for shorter delays up to 12 times the normal fee for delays exceeding 180 days.

What key documents must be attached to the ADT-1 form?

The company must attach the following documents to complete the electronic filing:

  • A certified copy of the Board Resolution or the AGM/EGM Resolution authorizing the appointment.

  • The written consent from the auditor stating their acceptance of the appointment.

  • A certificate from the auditor confirming that they meet all the eligibility criteria prescribed under Section 141 of the Companies Act, 2013.