Call us anytime
Comprehensive legal, tax, and compliance services managed entirely online by our elite team of certified CAs and CSs.
Form ADT-1 is the mandatory electronic filing that companies must submit to the Registrar of Companies (ROC) to officially notify the appointment of their statutory auditor. This form serves as the public declaration identifying the auditor responsible for auditing the company's financial statements and maintaining regulatory compliance.
Under the Companies Act, 2013, the responsibility for filing this form shifted from auditors to companies themselves. Previously, auditors filed Form 23B under the 1956 Act. This change places greater accountability on companies for their regulatory compliance and ensures transparent record-keeping with the Ministry of Corporate Affairs (MCA).
The responsibility for filing Form ADT-1 now rests with the company, not the auditor. This shift emphasizes corporate accountability in regulatory compliance.
To officially notify the ROC about the appointment of a statutory auditor, creating a public record of who is responsible for auditing the company's financial statements.
Ensures public access to auditor information, promoting corporate transparency and building stakeholder trust through proper disclosure.
The company's internal decision via Board/AGM resolution. This is the "job offer" establishing the auditor's role.
The regulatory notification to ROC/MCA. This is the "official announcement" that updates public records.
Governing Section: Section 139(6) of Companies Act, 2013
Board of Directors must appoint first auditor within 30 days of company incorporation.
If Board fails, shareholders appoint via EGM within next 60 days.
Get written consent and eligibility certificate from auditor as per Section 141.
File Form ADT-1 within 15 days of resolution date. Mandatory for companies incorporated on or after July 14, 2025.
Governing Section: Section 139(1) of Companies Act, 2013
Shareholders appoint at Annual General Meeting for 5-year term (until 6th AGM).
File ADT-1 within 15 days from AGM date where appointment confirmed.
Mandatory for:
• Listed companies
• Unlisted public companies (capital ≥ ₹10 crore)
• Private companies (capital ≥ ₹50 crore)
• Companies with public borrowings ≥ ₹50 crore
Individual auditor: Max 1 term (5 years)
Audit firm: Max 2 consecutive terms (10 years)
5-year cooling-off required before re-appointment.
Trigger Events: Auditor resignation, removal, death, or disqualification during term.
Board of Directors appoints new auditor to fill casual vacancy.
Appointed auditor serves only for the remaining period of the original term.
File Form ADT-1 within 15 days of Board resolution appointing auditor to fill casual vacancy.
Governed by LLP Act, 2008 with separate compliance requirements.
Most common - when shareholders appoint/reappoint auditor at Annual General Meeting.
Mandatory from July 14, 2025 for companies incorporated on/after this date.
When auditor resigns/removed mid-term and new auditor appointed.
Purpose: Written acceptance of auditor appointment
Purpose: Confirms auditor meets legal qualifications
Purpose: Proof of official appointment decision
Purpose: Clarifies terms of engagement (Optional but recommended)
Purpose: Electronic authentication of filing
Hold formal meeting to pass resolution appointing auditor. Document minutes and obtain necessary approvals as per company's articles.
Collect signed consent letter and eligibility certificate (Section 141) from appointed auditor. Ensure documents are current and properly executed.
Login to MCA V3 portal (www.mca.gov.in). Download latest ADT-1 form. Enter accurate details: CIN, auditor information (PAN, membership number), appointment period, resolution date.
Upload scanned copies of: (1) Board/AGM resolution, (2) Auditor consent letter, (3) Eligibility certificate, (4) Appointment letter (if any). Ensure clear, readable scans.
Sign form using Director's DSC. If required, get certification from practicing CA/CS/CMA using their professional DSC. Verify all signatures before submission.
Upload form to MCA portal. Pay government filing fees based on authorized capital (₹200-₹600). Use online payment modes: net banking, credit/debit card.
Upon successful submission, receive SRN (Service Request Number). Download acknowledgment receipt. SRN serves as proof of filing for future reference.
Filing Due Date: September 25 + 15 days = October 10, 2024
Filing Due Date: August 15 + 15 days = August 30, 2024
ADT-1 needs to be filed again ONLY when:
Change in auditor
Auditor resignation/removal
New appointment after term completion
Note: No need to file ADT-1 annually during auditor's 5-year term if no changes occur.
| Authorized Share Capital | Standard Fee (INR) | Example Company Type |
|---|---|---|
| Less than ₹1,00,000 | ₹200 | Small startups, micro enterprises |
| ₹1,00,000 to ₹4,99,999 | ₹300 | Small businesses, local companies |
| ₹5,00,000 to ₹24,99,999 | ₹400 | Medium enterprises, growing businesses |
| ₹25,00,000 to ₹99,99,999 | ₹500 | Established companies, mid-sized firms |
| ₹1,00,00,000 or more | ₹600 | Large corporations, public companies |
| Period of Delay | Additional Fee Multiplier | Calculation Example (Base Fee: ₹400) |
|---|---|---|
| Up to 30 days | 2 times | ₹400 × 2 = ₹800 |
| 31 to 60 days | 4 times | ₹400 × 4 = ₹1,600 |
| 61 to 90 days | 6 times | ₹400 × 6 = ₹2,400 |
| 91 to 180 days | 10 times | ₹400 × 10 = ₹4,000 |
| More than 180 days | 12 times | ₹400 × 12 = ₹4,800 |
Company Capital: ₹10 lakh
Base Fee: ₹400
Delay: 100 days (91-180 days category)
Plus potential penalties under Section 450 of Companies Act.
Company: Private Ltd with ₹50 lakh capital
Delay: 75 days (missed 15-day deadline)
Base Fee: ₹500
₹500 × 6 (61-90 days multiplier) = ₹3,000
Company: ₹10,000 + Director: ₹75,000 (₹1,000 × 75 days) = ₹85,000
For a simple 75-day delay in ₹500 filing
Prevents heavy financial penalties (₹25,000-₹5,00,000) and daily fines for officers. Saves significant compliance costs.
Keeps company compliant with ROC/MCA, preventing "non-compliant" tag that affects reputation and business opportunities.
Builds trust with investors, banks, and partners. Clean compliance record improves due diligence outcomes.
Banks and investors check MCA compliance status. Proper ADT-1 filing simplifies loan approvals and investment due diligence.
Public record of auditor details ensures accountability. Stakeholders can verify auditor credentials and independence.
Formal auditor appointment ensures independent financial review, reducing errors and misreporting in financial statements.
From July 14, 2025: Mandatory ADT-1 filing for companies incorporated on/after this date.
Count 15 days from resolution/AGM date (inclusive). Weekends/holidays included in count.
DSC Validity: Ensure digital signatures are current and registered on MCA
Form Version: Use latest ADT-1 version from MCA website
Document Size: Keep attachments under 2MB each, PDF format preferred
For companies requiring auditor rotation:
Max 1 term (5 years)
5-year cooling-off required
Max 2 consecutive terms (10 years)
5-year cooling-off required
Professional Fees: Typically ₹2,000 - ₹5,000 for ADT-1 filing assistance (excluding government fees).
Connect with Compliance 360 and let our experts handle the legal hassle while you grow your business.
Lets ConnectWe're Here To Help You
From verifying auditor appointment details to filing Form ADT-1 on the MCA portal, we handle the entire process smoothly and efficiently.
Our team ensures accurate filing as per Companies Act, 2013, helping you avoid errors, rejections, and penalties.
We simplify the ADT-1 filing process with minimal effort from your side, saving your valuable time and resources.
Our pricing is clear and upfront, so you know exactly what you are paying for—no surprises, no hidden charges.
We ensure ADT-1 is filed within the prescribed timeline and provide reminders for upcoming compliance requirements.
Businesses across India rely on Compliance360 Consultancy for accurate filings, reliable service, and complete peace of mind.
Compliance360 - Copyright 2026. All rights reserved.
