What is Form ADT-1?
Form ADT-1 is a statutory e-form filed with the Registrar of Companies (ROC) to inform about the appointment or reappointment of a company’s auditor. This filing is mandatory for all companies—public, private, listed, unlisted, and Section 8—under Section 139 of the Companies Act, 2013.
Who Must File ADT-1?
All companies (public, private, listed, unlisted, Section 8)
Newly incorporated companies after appointing their first auditor
Companies appointing or reappointing auditors at the AGM
Companies filling a casual vacancy in the office of auditor
Note: The responsibility to file ADT-1 lies with the company, not the auditor.
ADT-1 Filing Due Date
| Scenario | Due Date |
|---|---|
| First Auditor (New Company) | Within 15 days of the first board meeting (held within 30 days of incorporation) |
| Existing Company | Within 15 days of the AGM in which the auditor was appointed or reappointed |
| Casual Vacancy | Within 15 days of appointment to fill the vacancy |
Example: If the AGM was held on 30th September, ADT-1 must be filed by 15th October.
Required Documents for ADT-1 Filing
| Document Type | Details/Description |
|---|---|
| Board/AGM Resolution | Copy of the resolution appointing/reappointing the auditor |
| Auditor’s Consent Letter | Written consent from the auditor to act as auditor |
| Auditor’s Eligibility Certificate | Certificate from the auditor confirming eligibility under Section 141 |
| Intimation to Auditor | Copy of the company’s intimation to the auditor regarding their appointment |
| Other Supporting Documents | AGM/EGM minutes, if required |
Step-by-Step ADT-1 Filing Process
1. Hold Board Meeting or AGM
Pass a resolution for appointment or reappointment of the auditor. Obtain written consent and eligibility certificate from the auditor.
2. Prepare Documents
Collect all required documents: board/AGM resolution, auditor’s consent, eligibility certificate, and intimation.
3. Download and Fill Form ADT-1
Download the latest ADT-1 form from the MCA portal. Fill in company details, auditor information (name, address, PAN, membership number), appointment period, and AGM/board meeting date.
4. Attach Documents and Sign
Attach all supporting documents in PDF format. Digitally sign the form using the DSC of an authorized director.
5. Submit Form and Pay Fees
Upload the form on the MCA portal and pay the prescribed filing fee based on share capital.
6. Acknowledgement
Upon successful submission, an acknowledgement is sent to the company’s registered email.
ADT-1 Filing Fees
| Share Capital Value | Fee (INR) |
|---|---|
| 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 |
| Company with no share capital | 200 |
Penalty for Late Filing
| Delay (Days) | Penalty (Multiplier of Normal Fees) |
|---|---|
| Up to 30 | 2x |
| 31–60 | 4x |
| 61–90 | 6x |
| 91–180 | 10x |
| More than 180 | 12x |
ADT-1 Filing Compliance Checklist
| Step/Requirement | Description |
|---|---|
| Timely Appointment | Appoint auditor at AGM/board meeting as per Companies Act |
| Document Preparation | Collect all required supporting documents |
| Accurate Form Filling | Ensure all details are correct and match company records |
| DSC Readiness | Obtain digital signature of authorized director |
| Timely Submission | File within 15 days of appointment/AGM/board meeting |
| Fee Payment | Pay prescribed filing fee based on share capital |
| Record Maintenance | Retain filed form and acknowledgement for audits |
Frequently Asked Questions (FAQs)
Is ADT-1 filing mandatory for all companies?
Yes, every company must file ADT-1 after appointing or reappointing an auditor, including new incorporations and Section 8 companies.
Who is responsible for filing ADT-1?
The company is responsible for filing, not the auditor.
What is the due date for ADT-1 filing?
Within 15 days of the AGM or board meeting in which the auditor is appointed.
What happens if ADT-1 is not filed on time?
Late filing attracts heavy penalties based on the number of days delayed.
Can ADT-1 be revised after submission?
No, corrections require a fresh filing with correct details.
What documents must be attached with ADT-1?
Board/AGM resolution, auditor’s consent, eligibility certificate, and intimation to the auditor.
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