ADT-1 Filing

Form ADT-1 Filing for Auditor Appointment

Appointing an auditor is a mandatory compliance step for every company, and filing Form ADT-1 with the Registrar of Companies (ROC) is a legal requirement under the Companies Act, 2013. Whether you're appointing your first auditor after incorporation or reappointing one at your Annual General Meeting (AGM), timely and accurate filing is essential to avoid penalties.

At BizReady, we simplify the entire process—from document preparation to final submission—ensuring that your company stays fully compliant with the latest MCA regulations.

What is the ADT 1 Form?

Form ADT 1 is a statutory return filed by companies with the Registrar of Companies (ROC) to report the appointment of an auditor, as required under Section 139 of the Companies Act, 2013. It is used to formally notify the ROC when a company appoints its first auditor after incorporation or appoints/reappoints an auditor at the Annual General Meeting (AGM).

As per the latest Companies (Audit and Auditors) Amendment Rules, 2025, effective from July 14, 2025, filing Form ADT-1 is mandatory for all first auditor appointments, including those made by the Board of Directors—a significant change from the previous 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 term of appointment.

Requirements for Filing ADT 1 Form

Filing ADT 1 Form is mandatory for all companies, including public, private, listed, unlisted, and one-person companies (OPCs), upon the appointment of an auditor, whether for the first time or at a subsequent Annual General Meeting (AGM). The form must be submitted to the Registrar of Companies (ROC) within 15 days from the date of the auditor’s appointment.

To proceed with filing, the following conditions must be met:

• The auditor must be appointed in compliance with the applicable provisions of the Companies Act, 2013.

• The appointed auditor must provide written consent to act as the company’s auditor.

• The auditor must also submit a certificate under Section 141 of the Act, confirming that:

  • They meet the eligibility criteria to be appointed as an auditor.

  • They are not disqualified or ineligible under the Companies Act.

  • The appointment is within the permitted audit limits as prescribed by law.

Who Needs to File Form ADT 1?

The responsibility for filing the ADT-1 Form rests entirely with the company, not the auditor. Every company that appoints or reappoints an auditor must ensure that Form ADT-1 is filed with the Registrar of Companies (ROC) within the prescribed timeline.

Entities Required to File ADT-1 Include:

• All Types of Companies: Listed Companies, Unlisted Companies, Public Limited Companies, Private Limited Companies, One Person Companies (OPCs), and other registered entities.

• Newly Incorporated Companies: Companies that have recently been incorporated are required to file Form ADT-1 after appointing their first auditor, regardless of whether the appointment is made by the Board of Directors or by the members.

• Companies Filling a Casual Vacancy: If an auditor is appointed to fill a casual vacancy (arising due to resignation, death, disqualification, etc.), the company must file Form ADT-1 to report the new appointment.

• Companies Appointing or Reappointing Auditors at AGM: Any company that appoints or reappoints an auditor at its Annual General Meeting (AGM) must file Form ADT-1 within 15 days of the appointment resolution being passed.

Note: Filing Form ADT-1 is mandatory in all of the above scenarios, including appointments made to fill casual vacancies.

ADT 1 Due Date

Filing Form ADT-1 within the prescribed timeline is mandatory to ensure statutory compliance under the Companies Act, 2013. The ADT 1 due date varies based on the type of appointment and the stage of the company (newly incorporated or existing).

1. For Newly Incorporated Companies:

• ADT 1 Form must be filed within 15 days from the date of the first Board Meeting, in which the first auditor is appointed.

• The first Board Meeting must be held within 30 days of incorporation, and the appointment of the auditor should be made during this meeting.

• Therefore, the effective due date for filing ADT-1 is within 45 days of incorporation (30 days for the Board Meeting + 15 days for filing).

• Example: If a company is incorporated on 1st July 2025, the Board must appoint the first auditor by 31st July 2025, and the ADT-1 must be filed by 15th August 2025.

2. For Existing Companies:

• ADT 1 Form must be filed within 15 days from the date of the Annual General Meeting (AGM) in which the auditor is appointed or reappointed.

• Example: If the AGM is held on 30th September 2025, then the ADT-1 form must be filed by 15th October 2025.

Important: Delayed filing of Form ADT-1 may attract additional fees and penalties as per the Companies (Registration Offices and Fees) Rules, 2014.

Details of Auditor to be Submitted in Form ADT 1

When filing ADT-1 Form, companies are required to furnish specific details about the auditor being appointed. These details ensure proper identification, qualification validation, and compliance with the Companies Act, 2013. The following information must be included:

• Category of the Auditor: Whether the auditor is an individual Chartered Accountant or a firm of Chartered Accountants.

• Membership Number: The Institute of Chartered Accountants of India (ICAI) membership number of the individual or partner signing the audit report.

• Firm Registration Number (FRN): In case the auditor is a firm, include the FRN as allotted by ICAI.

• Permanent Account Number (PAN): PAN of the individual or firm appointed as auditor.

• Professional Address and Contact Information: Full address, valid email ID, and phone number of the auditor or audit firm.

• Period of Appointment: Clearly specify the tenure for which the auditor is being appointed (e.g., 5 years or until the conclusion of the next AGM).

• Details of Previous Auditor (if applicable): Membership number of the outgoing/vacated auditor. Reason and date of casual vacancy, if the appointment is due to resignation, disqualification, or death.

• Date of Appointment: For first auditors, the Board resolution date. For regular/reappointed auditors, the date of AGM in which the appointment was approved.

Documents to be Attached with Form ADT-1

When filing ADT 1 Form, the following documents must be attached to ensure proper compliance with the provisions of the Companies Act, 2013 and the latest regulatory updates:

• Copy of the Board Resolution / AGM Resolution: A certified true copy of the resolution passed by the Board of Directors (in case of first auditor appointment) or by the shareholders in the AGM (for appointment/reappointment) authorizing the appointment of the auditor.

• Written Consent from the Auditor: A formal consent letter from the auditor confirming their willingness to accept the appointment as per the provisions of the Act.

• Auditor’s Certificate under Section 141: A declaration and certificate from the auditor stating that they are not disqualified or ineligible to be appointed as an auditor under Section 141 of the Companies Act, 2013.

• Copy of Intimation Sent by the Company to the Auditor: A copy of the intimation letter/email sent by the company to the auditor informing them of their appointment.

How to File Form ADT 1 (E-Filing Process)

Filing Form ADT-1 is a mandatory compliance requirement for companies and must be completed electronically through the Ministry of Corporate Affairs (MCA) portal. The process is streamlined and auto-approved if all details are correctly provided. Below are the step-by-step instructions:

1. Download the E-Form ADT 1: Visit the official MCA website. Navigate to ‘MCA Services’ > ‘E-Filing’ > ‘Company Forms Download’. Download the latest version of Form ADT-1 available for the applicable financial year.

2. Fill in the Required Details: Complete the form with accurate and up-to-date information, including company details, auditor details, type of appointment, meeting dates, and period of appointment.

3. Attach Supporting Documents: Upload the required attachments such as the Board/AGM Resolution, Auditor’s Consent Letter, Auditor’s Eligibility Certificate, and the Intimation letter to the auditor.

4. Verify and Submit the Form: Affix the Digital Signature Certificate (DSC) of the Director and a practising professional (CA/CS/CMA), as required. Upload the form via the MCA21 portal and pay the prescribed filing fee based on the company’s nominal share capital.

5. Auto-Approval and Acknowledgement: Once successfully filed, Form ADT-1 is auto-approved by the MCA system if no discrepancies are found. An acknowledgement email is sent to the company’s registered email ID, confirming the successful submission and SRN (Service Request Number).

Important Points to Consider Regarding Form ADT 1

When dealing with the filing of Form ADT-1, companies should keep in mind the following key considerations to ensure smooth compliance:

• Applicability to All Companies: Filing of Form ADT-1 is mandatory for all types of companies — whether listed or unlisted, public or private, large or small, and regardless of their capital structure.

• Responsibility Lies with the Company: The obligation to file Form ADT-1 rests solely with the company and not with the auditor.

• Filing Required for Casual Vacancies: If an auditor is appointed to fill a casual vacancy, Form ADT-1 must still be filed to intimate the ROC.

• Filing for First Auditor Now Mandatory: The updated 2025 regulatory framework now requires Form ADT-1 to be filed even for first-time auditor appointments by the Board of Directors.

• Timely Filing is Critical: Form ADT-1 must be filed within 15 days of the auditor’s appointment. Late filing leads to penalties, which scale with the number of days of delay.

• Ensure Complete Documentation: All required documents should be accurately prepared and attached to avoid rejection or compliance issues.

How BizReady Can Assist with Filing Form ADT-1

BizReady offers comprehensive support to companies in ensuring seamless and compliant filing of Form ADT 1 with the Registrar of Companies (ROC).

• Document Preparation: We help prepare all the necessary documents required for Form ADT-1, including board resolutions, auditor consents, and declarations.

• Expert Review: Our professionals thoroughly review your documentation to ensure accuracy, completeness, and adherence to statutory requirements.

• End-to-End Filing Support: BizReady handles the complete filing process on your behalf, ensuring timely and error-free submission of Form ADT-1 through the MCA portal.

• Compliance Verification: We conduct a full compliance check to ensure that your company meets all legal obligations under the Companies Act, 2013 related to auditor appointments.

• Real-Time Updates: Our team provides timely notifications on regulatory changes or status updates related to your ADT-1 filing.

Get in touch with us today to streamline your auditor appointment process and stay 100% compliant with the latest MCA regulations.

ADT 1 Late Fees