ADT-1 Auditor Appointment Filing

Q: Who is required to file Form ADT-1?

Every company incorporated under the Companies Act, 2013 must file ADT-1 upon appointment or reappointment of its statutory auditor. This includes private limited, public limited, and Section 8 companies.

Q: What documents are required to file ADT-1?

Required documents include the auditor's written consent, eligibility certificate under Section 141, Board Resolution, AGM resolution, and auditor details including membership number and PAN.

Q: What is the time limit and penalty for late filing of ADT-1?

ADT-1 must be filed within 15 days of appointment. Late filing attracts additional fees from 2x to 12x the normal fee depending on the delay period.

Q: Can the same auditor be reappointed indefinitely?

No. An individual auditor can serve for one term of 5 years and an audit firm for two terms of 5 years each, after which a 5-year cooling-off period applies.

Q: What happens if the company fails to appoint an auditor?

The Central Government may appoint an auditor on the company's behalf under Section 139(9), and the company and its officers face penalties under the Companies Act.

Complete Guide to Filing Form ADT-1 for Appointment of Statutory Auditor Under the Companies Act, 2013

Form ADT-1 is a mandatory e-form filed with the Registrar of Companies (ROC) to intimate the appointment or reappointment of a statutory auditor under Section 139 of the Companies Act, 2013. Every company — other than a One Person Company (OPC) and small companies in certain cases — must file ADT-1 within 15 days of the Annual General Meeting (AGM) at which the auditor is appointed.

Failure to file ADT-1 on time attracts additional fees and may result in penalties under the Companies Act. Our services cover the entire process — from drafting the Board Resolution and AGM intimation letter to preparing and filing the form on the MCA21 portal — ensuring your company's auditor appointment is compliant and properly recorded with the ROC.

Our ADT-1 Filing Services

First Auditor Appointment

Filing of ADT-1 for appointment of first auditor by the Board of Directors within 30 days of incorporation, as required under Section 139(6) of the Companies Act, 2013.

AGM Auditor Appointment

Filing of ADT-1 for appointment or reappointment of statutory auditor at the Annual General Meeting for a term of up to 5 consecutive years under Section 139(1).

Casual Vacancy Filing

Filing of ADT-1 where the Board appoints an auditor to fill a casual vacancy arising from resignation or disqualification of the existing auditor under Section 139(8).

Board Resolution Drafting

Drafting of Board Resolution for appointment of auditor, notice of intimation to the appointed auditor, and the auditor's written consent and certificate of eligibility.

MCA21 Portal Filing

End-to-end preparation, DSC-signing, and submission of Form ADT-1 on the MCA21 portal, including payment of prescribed ROC filing fees.

Compliance Review

Review of auditor eligibility, independence criteria, and rotation requirements under the Companies Act and ICAI guidelines before proceeding with the appointment filing.

Key Facts About ADT-1 Filing

ADT-1 must be filed within 15 days of the AGM at which the auditor is appointed or reappointed
For the first auditor appointed by the Board, filing must be done within 15 days of appointment (within 30 days of incorporation)
An individual auditor can be appointed for a maximum of one term of 5 consecutive years; an audit firm for two terms of 5 years each
The auditor must provide a written consent and a certificate of eligibility confirming independence before appointment
Late filing of ADT-1 attracts additional fees ranging from 2x to 12x the normal filing fee depending on delay
OPCs and small companies are exempt from mandatory rotation of auditors but must still file ADT-1 upon appointment
ADT-1 must be signed using a valid Digital Signature Certificate (DSC) of an authorised director of the company

Frequently Asked Questions

Who is required to file Form ADT-1?

Every company incorporated under the Companies Act, 2013 is required to file Form ADT-1 upon appointment or reappointment of its statutory auditor. This includes private limited companies, public limited companies, and Section 8 companies. One Person Companies (OPCs) and small companies are generally not required to comply with auditor rotation norms but must still file ADT-1 for each appointment.

What documents are required to file ADT-1?

The following documents are required: (1) Written consent from the auditor accepting the appointment; (2) Certificate from the auditor confirming eligibility and independence under Section 141; (3) Board Resolution approving the appointment; (4) Copy of AGM resolution if appointment is made at the AGM; and (5) Details of the auditor including membership number, firm registration number, and PAN.

What is the time limit and penalty for late filing of ADT-1?

Form ADT-1 must be filed within 15 days of the AGM or Board Meeting at which the appointment is made. Late filing attracts additional fees — 2x the normal fee for delays up to 30 days, 4x for delays between 30 and 60 days, 6x for delays between 60 and 90 days, and up to 12x for delays beyond 180 days. Persistent non-filing can also attract penalties under Section 147 of the Companies Act, 2013.

Can the same auditor be reappointed indefinitely?

No. Under the mandatory rotation provisions of Section 139(2), an individual auditor can be appointed for a maximum of one term of 5 consecutive years, and an audit firm for a maximum of two consecutive terms of 5 years each. After completing the maximum tenure, a cooling-off period of 5 years applies before re-appointment. These rotation provisions apply to all listed companies and certain specified classes of unlisted companies.

What happens if the company fails to appoint an auditor?

If a company fails to appoint an auditor at the AGM, the Central Government has the power to appoint one on the company's behalf under Section 139(9). The company and its officers in default are also liable for penalties under the Companies Act. Additionally, not having a statutory auditor means the company cannot finalise and file its annual financial statements, which leads to cascading compliance defaults.

File Your ADT-1 — Accurately and On Time

Expert assistance with auditor appointment, board resolution drafting, and ADT-1 filing on MCA21.