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Form ADT-1 is a statutory return filed with the Registrar of Companies (ROC) to report the appointment or reappointment of an auditor, as mandated under Section 139 of the Companies Act, 2013. It serves as formal notification to the ROC when a company appoints its first auditor after incorporation or appoints/reappoints an auditor at the Annual General Meeting (AGM).
Effective July 14, 2025, filing Form ADT-1 is now mandatory for all first auditor appointments, including those made by the Board of Directors—a significant change from previous exemptions.
The form must be filed within 15 days of the auditor's appointment and includes comprehensive details such as the auditor's name, address, PAN, ICAI membership number, and term of appointment. Timely and accurate filing is crucial to avoid penalties and ensure regulatory compliance.
Mandatory for all companies including:
The appointed auditor must provide:
Must be filed within 15 days from the date of auditor's appointment
Responsibility lies entirely with the company, not the auditor
Every company registered under Companies Act, 2013 must file ADT-1 upon auditor appointment.
Companies appointing their first auditor after incorporation (now mandatory under 2025 rules).
When auditor resigns, is disqualified, or passes away, and new auditor is appointed.
Regular appointment or reappointment of auditor during Annual General Meeting.
Responsibility: Filing obligation rests solely with the company, not the auditor. The company must ensure timely and accurate filing.
Total Timeline: 45 days from incorporation
(30 days for Board Meeting + 15 days for filing)
Due Date: Within 15 days of AGM
Example: AGM on Sep 30 → File by Oct 15
Delayed filing attracts additional fees and penalties as per Companies (Registration Offices and Fees) Rules, 2014.
Specify tenure clearly (e.g., 5 years or until next AGM)
Board resolution date (first auditor) or AGM date (regular)
Certified true copy of resolution passed by Board (first auditor) or shareholders at AGM.
MandatoryFormal consent letter from auditor accepting appointment as per Companies Act provisions.
MandatoryAuditor's declaration confirming eligibility, non-disqualification, and audit limit compliance.
MandatoryCopy of letter/email sent by company informing auditor of their appointment.
RequiredLate filing fees are calculated as multiples of the normal filing fee based on delay period:
| Delay Period (Days) | Penalty Multiplier | Effective Fee |
|---|---|---|
| Up to 30 days | 2 times normal fee | Normal Fee × 2 |
| 31 to 60 days | 4 times normal fee | Normal Fee × 4 |
| 61 to 90 days | 6 times normal fee | Normal Fee × 6 |
| 91 to 180 days | 10 times normal fee | Normal Fee × 10 |
| More than 180 days | 12 times normal fee | Normal Fee × 12 |
Penalty amount increases progressively with delay duration. Early filing prevents unnecessary costs.
Beyond financial penalties, delayed filing may lead to compliance issues and affect company's standing.
Visit MCA portal → MCA Services → E-Filing → Company Forms Download → Download latest ADT-1 form.
Enter company details, auditor information, appointment type, date of AGM/Board Meeting, and appointment period.
Upload Board/AGM Resolution, Auditor's Consent, Section 141 Certificate, and Intimation Letter.
Affix DSC of Director and practicing professional (CA/CS/CMA). Upload via MCA21 portal and pay filing fee.
Form auto-approved if no discrepancies. Receive SRN and confirmation email at registered email ID.
ADT-1 filing is mandatory for all company types—listed/unlisted, public/private, large/small—under Section 139(1) of Companies Act, 2013.
Filing obligation rests solely with the company, not the auditor. Company must ensure timely and accurate filing.
ADT-1 must be filed even for casual vacancy appointments due to resignation, disqualification, death, or other reasons.
Under 2025 regulatory framework, ADT-1 filing is now mandatory for first auditor appointments by Board of Directors (previously exempt).
15-day filing window from appointment date. Late filing triggers progressive penalties based on delay duration.
Ensure all required documents—resolutions, consents, certificates, intimations—are accurately prepared and attached to avoid rejection.
Services like Compliance 360 offer comprehensive support including document preparation, expert review, end-to-end filing, compliance verification, and real-time updates.
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Our professionals ensure correct filing of Form ADT-1 as per Companies Act requirements, leaving no room for errors.
We make sure Form ADT-1 is filed within the prescribed timeline to help you avoid penalties and non-compliance issues.
From auditor consent to appointment details, all documents are carefully reviewed for accurate and smooth submission.
We manage the entire process—from auditor appointment details to final ROC approval—so you stay stress-free.
Our pricing is straightforward with no hidden charges, offering you complete value for money.
Stay informed at every step with regular updates and expert guidance throughout the filing process.
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