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Form ADT-1 Filing for Auditor Appointment by ND Salva
Appointing an auditor is a crucial legal compliance requirement for every company. Filing Form ADT-1 with the Registrar of Companies (ROC) is mandatory under the Companies Act, 2013. Whether it’s the first auditor appointment after incorporation or a reappointment at the Annual General Meeting (AGM), timely filing is essential to avoid penalties and stay compliant.
At ND Salva, we simplify the Form ADT-1 filing process — from document preparation to final submission — ensuring your company meets all MCA regulations efficiently.
What is Form ADT-1?
Form ADT-1 is a statutory return filed with the ROC to notify the appointment or reappointment of an auditor, as per Section 139 of the Companies Act, 2013. This includes:
First auditor appointment after incorporation
Appointment or reappointment at AGM
Filling casual vacancies
Important Update: As per the Companies (Audit and Auditors) Amendment Rules, 2025 (effective July 14, 2025), filing Form ADT-1 is now mandatory even for first auditor appointments made by the Board of Directors.
Who Must File Form ADT-1?
The company is responsible for filing Form ADT-1 within 15 days of auditor appointment or reappointment. This applies to:
Private and public limited companies
Listed and unlisted companies
One Person Companies (OPCs)
Newly incorporated companies
Appointments to fill casual vacancies
Due Date for Filing Form ADT-1
New Companies: File within 15 days of the first Board Meeting where the auditor is appointed. Since the first Board Meeting must be within 30 days of incorporation, the effective deadline is within 45 days of incorporation.
Existing Companies: File within 15 days of the AGM where the auditor is appointed or reappointed.
Late filings attract penalties as per the Companies (Registration Offices and Fees) Rules, 2014.
Details Required in Form ADT-1
To file Form ADT-1, companies must provide:
Auditor type (individual or firm)
ICAI Membership Number or Firm Registration Number (FRN)
Auditor’s PAN
Professional address and contact details
Period of appointment
Details of outgoing auditor (if applicable)
Date of appointment (Board Meeting/AGM date)
Documents to Attach with Form ADT-1
Board or AGM resolution approving auditor appointment
Written consent from the auditor
Auditor’s certificate confirming eligibility under Section 141
Intimation copy sent to the auditor
Penalty for Late Filing of Form ADT-1
| Delay in Filing | Penalty (Multiples of Normal Fee) |
|---|---|
| Up to 30 days | 2 times |
| 31 to 60 days | 4 times |
| 61 to 90 days | 6 times |
| 91 to 180 days | 10 times |
| More than 180 days | 12 times |
How to File Form ADT-1 (Step-by-Step)
Download the Form: Access the latest Form ADT-1 from the official MCA portal.
Fill in Details: Provide company and auditor information accurately.
Attach Documents: Upload resolution, auditor consent, certificate, and intimation copy.
Verify & Submit: Submit digitally signed form through MCA portal with required fees.
Acknowledgement: Receive auto-approved confirmation and SRN from MCA.
Why Choose ND Salva for Form ADT-1 Filing?
Expert Guidance: Experienced professionals knowledgeable in Companies Act compliance.
Complete Document Preparation: We handle all paperwork and legal formalities.
Timely Filing: Avoid penalties with prompt submission of Form ADT-1.
End-to-End Support: From consultation to filing, we manage the entire process.
Regulatory Updates: Stay informed on the latest MCA rules and amendments.
Contact ND Salva today to streamline your auditor appointment and maintain 100% compliance with the Companies Act, 2013.
