In the corporate world, statutory compliance is essential to ensure transparency and good governance. One such mandatory filing for companies in India is Form ADT-1, which is used to intimate the appointment or reappointment of an auditor to the Registrar of Companies (RoC). This article explains the purpose, due date, procedure, fees, and frequently asked questions (FAQs) related to Form ADT-1.
What is Form ADT-1?
Form ADT-1 is an e-form prescribed under Section 139(1) of the Companies Act, 2013, Rule 4(2) of the Companies (Audit and Auditors) 2014. It is filed by every company (except certain exemptions) to inform the Ministry of Corporate Affairs (MCA) about the appointment or reappointment of an auditor.
It must be filed within 15 days from the date of the company’s Annual General Meeting (AGM) where the auditor’s appointment is confirmed.
Applicability of ADT-1
ADT-1 is applicable to the following types of companies:
- Private Limited Companies
- Public Limited Companies
- Listed Companies
- One Person Companies (OPC) (if AGM is held)
Exemption:
ADT-1 is not required to be filed for the appointment of the first auditor by the Board of Directors under Section 139(6). However, if the appointment is made by the shareholders at the first AGM, filing becomes mandatory.
Due Date for Filing ADT-1
Form ADT-1 must be filed within 15 days from the date of AGM in which the appointment or reappointment of auditor is made.
Example:
AGM is held on 30th September 2025, ADT-1 must be filed by 15th October 2025.
Failure to file within the due date attracts a penalty of ₹100 per day of delay.
Documents Required to File Form ADT-1
The following documents are needed while filing ADT-1:
- Copy of the Board Resolution
- Copy of Shareholders’ Resolution (AGM resolution)
- Auditor’s Consent Letter
- Auditor’s Certificate under Section 141
- Appointment Letter issued to Auditor
- PAN and Membership number of the Auditor
- Digital Signature Certificate (DSC) of Director/Company Secretary
Filing Fees for ADT-1
Fees for Form ADT-1 depend on the authorized share capital of the company, as per Companies (Registration Offices and Fees) Rules, 2014
| Authorized Capital | Normal Fees (₹) |
| Less than ₹1,00,000 | 200 |
| ₹1,00,000 to ₹4,99,999 | 300 |
| ₹5,00,000 to ₹24,99,999 | 400 |
| ₹25,00,000 to ₹99,99,999 | 500 |
| ₹1,00,00,000 or more | 600 |
Late filing incurs an additional fee of ₹100 per day, with no cap on the maximum penalty.
1. For New Companies (First Auditor Appointment)
As per Section 139(1) of the Companies Act, 2013:
Step-by-Step Process:
- Board Meeting:
- Within 30 days of incorporation, the Board of Directors must appoint the First Auditor.
- No Need to File ADT-1 for First Auditor (as per Rule 4(2)):
- If appointed by the Board, filing ADT-1 is not mandatory.
- However, if appointed in AGM by shareholders, then ADT-1 is mandatory.
- If ADT-1 is Required:
- File within 15 days of AGM.
- Attachments:
- Board Resolution or AGM resolution
- Consent letter from Auditor
- Certificate under Section 141
- Auditor’s PAN and Address
2. For Existing (Old) Companies – Reappointment or New Appointment
When is ADT-1 Mandatory?
- If the company appoints or reappoints an auditor in the Annual General Meeting (AGM).
Step-by-Step Process:
- Hold AGM:
- Pass ordinary resolution to appoint/reappoint an auditor for 5 years (or as per term).
- File Form ADT-1:
- Within 15 days from the date of AGM.
- Filing Process (via MCA portal):
- Log in to MCA portal.
- Go to MCA Services > E-Filing > Company Forms Download.
- Download and fill ADT-1 form.
- Upload the digitally signed form using DSC of director and CA/CS.
- Pay the filing fee based on capital.
- Required Attachments:
- Board Resolution / AGM resolution
- Auditor’s consent letter and eligibility certificate
- Copy of intimation sent to the auditor
Key Notes:
| Particulars | First Auditor | Subsequent Auditor |
| Appointment by | Board of Directors | Shareholders in AGM |
| Filing ADT-1 Required? | No (if Board appointed) | Yes (compulsory) |
| Filing Timeline | N/A or within 15 days of AGM | Within 15 days of AGM |
Procedure to File ADT-1 on MCA Portal:
Step 1: Appointment of Auditor
Board or shareholders appoint/reappoint the auditor during the AGM.
Step 2: Obtain Auditor’s Consent
Get the written consent and eligibility certificate from the auditor as per Section 141.
Step 3: Prepare Documentation
Collect the necessary board resolution, appointment letter, and shareholder resolution.
Step 4: Fill Form ADT-1
Login to the MCA portal, download the e-form ADT-1 and fill in the required information.
Step 5: Attach Required Documents
Upload PDF copies of the documents mentioned earlier.
Step 6: Sign and Certify
The form must be digitally signed by the Director or Company Secretary, and certified by a CA/CS/CMA in practice.
Step 7: Submit and Pay Fees
Submit the form and make the payment online receive an SRN (Service Request Number) as an acknowledgment.
Contents of Form ADT-1
The following key details are to be filled in ADT-1:
- CIN (Corporate Identification Number)
- Company name and address
- Email ID of the company
- Auditor’s name, address, PAN, and membership number
- Date and period of appointment
- Date of AGM
- Whether the appointment is new or reappointment
- Category: Individual/firm
- Attachments: resolutions, consent letters, etc.
Penalty for Non-Filing
Failure to file ADT-1 within 15 days will attract:
- ₹100 per day penalty
- Risk of non-compliance tag for the company
- Inability to update MCA records, which could create issues during audits or funding
Frequently Asked Questions (FAQs)
Q1. Is Form ADT-1 mandatory for all companies?
A: Yes, all companies except those exempted under the Act must file ADT-1 for appointing or reappointing auditors.
Q2. Is ADT-1 needed for the first auditor appointment?
A: No. The first auditor is appointed by the Board under Section 139(6), filing ADT-1 is not required. But if appointed in the AGM, ADT-1 is mandatory.
Q3. Who is responsible for filing ADT-1 — company or auditor?
A: The company is responsible for filing ADT-1 with the RoC, not the auditor.
Q4. Can a company appoint an auditor for less than 5 years?
A: Yes. Although the Act allows a 5-year term, companies may choose to appoint an auditor for a shorter duration (e.g., annually).
Q5. What happens if the auditor resigns mid-term?
A: A new auditor must be appointed and Form ADT-1 must be filed again for the new appointment within the prescribed timeline.
Q6. Can ADT-1 be revised after filing?
A: No. Once submitted and approved, ADT-1 cannot be revised. Any correction requires legal steps or a fresh filing depending on the nature of the error.
Q7. What is the penalty for late filing of ADT-1?
A: ₹100 per day of delay with no upper limit.
Q8. Is DSC mandatory for signing ADT-1?
A: Yes. The form must be signed with Digital Signature Certificate a Director or Company Secretary.
Conclusion
Form ADT-1 is a crucial statutory filing that ensures MCA is informed about a company’s auditor. Delays or non-filing can result in heavy penalties and create issues in future regulatory filings. Companies must keep track of AGM dates, maintain auditor-related documentation, and complete the ADT-1 filing within 15 days of appointment to stay compliant.