Question 1

What is Form ADT-1 and why is it mandatory for companies in India?

Accepted Answer

Form ADT-1 is the statutory electronic form under Section 139(1) of the Companies Act, 2013, filed by a company with the Registrar of Companies (ROC) to notify the appointment of its Statutory Auditor. Every Private Limited, Public Limited, and One Person Company must file Form ADT-1 after appointing an auditor.

Question 2

What is the statutory deadline to file Form ADT-1 on the MCA portal?

Accepted Answer

Under Rule 4(2) of Companies (Audit and Auditors) Rules, Form ADT-1 must be filed within 15 days from the date of the Annual General Meeting (AGM) where the auditor is appointed (or within 15 days of board meeting for casual vacancy). Missing this 15-day window incurs compounding daily MCA late fees.

Question 3

What is the tenure of a Statutory Auditor appointed under Form ADT-1?

Accepted Answer

Under Section 139(1), a statutory auditor is appointed at the first AGM to hold office for a 5-consecutive-year term (from the conclusion of that AGM until the conclusion of the 6th AGM). The mandatory annual ratification requirement at subsequent AGMs was omitted by the Companies (Amendment) Act, 2017.

Question 4

Who can be appointed as a Statutory Auditor of a company?

Accepted Answer

Under Section 141, only a practicing Chartered Accountant holding a valid Certificate of Practice (COP) from the Institute of Chartered Accountants of India (ICAI), or a CA Partnership Firm / LLP where the majority of partners are practicing CAs in India, is legally qualified to be appointed.

Question 5

Who will prepare and file our Form ADT-1 at TaxQue?

Accepted Answer

Your filing is handled by a practicing Company Secretary and Corporate Legal Specialist. We draft the Board Resolution, Notice of AGM, Ordinary Resolution, and verify the Auditor's Consent Letter (Form ADT-1 Annexure) and Eligibility Certificate under Section 141.

Question 6

What documents are required to file Form ADT-1?

Accepted Answer

You need: (1) Written Consent of the Auditor, (2) Certificate of Eligibility from the CA Firm under Section 141, (3) Certified True Copy of Board Resolution / AGM Ordinary Resolution, and (4) Intimation Letter from the company to the Auditor.

Question 7

What is the appointment procedure for the FIRST Auditor of a new company?

Accepted Answer

Under Section 139(6), the First Auditor of a newly incorporated company must be appointed by the Board of Directors within 30 days of the incorporation date. The first auditor holds office until the conclusion of the first AGM. (While filing ADT-1 for first auditor is recommended, filing at the 1st AGM for the 5-year term is compulsory).

Question 8

How do you handle a Casual Vacancy caused by an auditor's resignation?

Accepted Answer

Under Section 139(8), if an auditor resigns, the Board must appoint a new auditor within 30 days and get the appointment approved by shareholders at an EGM within 3 months. The resigning auditor must file Form ADT-3 within 30 days, and the company files Form ADT-1 for the new auditor.

Question 9

What are the penalties for late filing of Form ADT-1?

Accepted Answer

Late filing attracts additional MCA government fees ranging from 2 times to 18 times the normal filing fee depending on the period of delay under Section 403. In addition, the company and officers are liable for non-compliance fines under Section 147. TaxQue files your ADT-1 well before the 15-day deadline.

Question 10

What is the maximum limit on company audits a CA can hold?

Accepted Answer

Under Section 141(3)(g), a Chartered Accountant or partner cannot hold more than 20 company audits simultaneously (excluding One Person Companies, dormant companies, small companies, and private companies with paid-up capital < ₹100 Crores). Our team verifies the auditor's ceiling limit certificate.

Question 11

Can an auditor be removed before the expiry of their 5-year term?

Accepted Answer

Under Section 140(1), removing an auditor before their 5-year tenure requires obtaining prior approval from the Central Government (Regional Director) by filing Form ADT-2 within 30 days of the board resolution, followed by passing a special resolution in an EGM. TaxQue assists with ADT-2 RD approvals.

Question 12

Can a relative of a Director be appointed as the Statutory Auditor?

Accepted Answer

No. Under Section 141(3)(f), a person whose relative is a director or key managerial personnel in the company is strictly disqualified from being appointed as the statutory auditor to preserve professional independence.

Question 13

How long does TaxQue take to prepare and file Form ADT-1?

Accepted Answer

Once the auditor's consent and eligibility certificate are received, our CS team prepares the secretarial resolutions and completes the MCA filing within 24 to 48 hours.

Question 14

What is the fee for Form ADT-1 filing with TaxQue?

Accepted Answer

We offer transparent, fixed pricing covering all AGM secretarial resolutions, eligibility documentation, MCA portal upload, and CS certification with zero hidden fees.

Question 15

How do we receive confirmation that Form ADT-1 is registered by the ROC?

Accepted Answer

Upon filing, the MCA system generates an official electronic Payment Challan with an SRN (Service Request Number) and an Approval Intimation, updating the Auditor details in the Company Master Data on the MCA portal.

Question 16

Does an LLP also need to file Form ADT-1 when appointing an auditor?

Accepted Answer

No. Limited Liability Partnerships (LLPs) are governed by the LLP Act, 2008, and do NOT need to file Form ADT-1 with the ROC. An LLP only executes an internal appointment letter with its auditor.

Feature & Deliverable Matrix	Basic	Standard★ Most Popular	Premium
Name Availability Verification & Portal Reservation Assistance	✓	✓	✓
Drafting of MOA, AOA / Deed & Statutory Declarations	✓	✓	✓
Official Government Portal Filing & Document Submission	✓	✓	✓
Certificate of Incorporation / Registration Delivery	✓	✓	✓
Entity PAN & TAN Allocation Coordination	✓	✓	✓
Assigned Company Secretary (CS) & Corporate Legal Advisor	—	✓	✓
Class-3 Digital Signature Certificates (DSC) & Director DINs	—	✓	✓
Assisted Corporate Bank Current Account Opening Setup	—	✓	✓
Mandatory EPFO, ESIC & State Tax Registrations Included	—	✓	✓
1st Board Meeting Resolutions & INC-20A Commencement Filing	—	—	✓
Custom Shareholder & Co-Founder Agreement Drafting (SHA/SSA)	—	—	✓
Free Comprehensive Trademark Brand Search & Class Verification	—	—	✓
Dedicated Corporate Advisory Desk for Annual ROC Compliances	—	—	✓

Document Type	Specific Records Required	Verification Guidelines
Auditor Written Consent Letter	Formal consent addressed to the Board of Directors on auditor's letterhead	Signed by sole practitioner / partner
Eligibility Certificate (Section 141)	Certificate certifying compliance with ceiling limits under Section 141(3)(g)	Mandatory statutory attachment
AGM / EGM Ordinary Resolution	Certified true copy of shareholder resolution approving appointment and tenure	Signed by Company Secretary / Director
Board Resolution Copy	Certified copy of Board Resolution recommending auditor appointment	Signed by Managing Director / Director
Auditor Firm Registration Details	Firm Registration Number (FRN), Auditor Membership Number, PAN, and Address	Verified with ICAI database

Filing Delay Beyond 15 Days	Applicable Additional MCA Fees	Statutory Risk
Within 15 Days of AGM Date	Normal MCA Filing Fee (Zero Penalty)	100% compliant status
Delay between 16 to 45 Days	2 Times Normal Filing Fee	MCA warning notice
Delay between 46 to 75 Days	4 Times Normal Filing Fee	Increased additional fees
Delay between 76 to 165 Days	6 Times Normal Filing Fee	Section 147 penalty proceedings
Delay beyond 165 Days	10 to 18 Times Normal Filing Fee	Compounding of offense before Regional Director (RD)

Auditor Category	Maximum Permitted Tenure	Mandatory Cooling-Off Period
Individual Statutory Auditor	1 Term of 5 consecutive years	5-year mandatory cooling-off period
Audit Firm (Partnership / LLP)	2 Terms of 5 consecutive years (Total 10 years)	5-year mandatory cooling-off period
Mandatory Rotation Applicability	Listed companies & unlisted public cos (capital >= ₹10 Cr) & private cos (capital >= ₹50 Cr)	Section 139(2) Companies Act

Parameter	TaxQue Secretarial Desk	Generic Online Portals	Direct DIY Filing
Section 141 Certificate Vetting	Verifies ICAI membership & statutory ceiling limits	Attaches unverified letters	Manual errors cause rejection
5-Year Block Mapping	Accurately maps 5-year tenure from 1st to 6th AGM	Enters single-year tenure incorrectly	Confuses tenure periods
Additional Fee Shield	Guaranteed submission within 15 days of AGM	Delays cause 18x additional fees	Frequent delay penalties

Accounting

ADT-1 Filing

Timeline conditions

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Right Plan For ADT-1 Filing

Statutory Auditor Appointment MCA Form ADT-1

What is ADT-1 Filing?

Section 147 Severe Non-Compliance Penalty

How to Get Started

Auditor Consent & Section 141 Eligibility Certificate

Board Meeting & AGM Ordinary Resolution

MCA Form ADT-1 Portal Filing & SRN Delivery

Documents Required for ADT-1 Filing

Statutory Deadlines & Penalty Matrix for Form ADT-1

Auditor Tenure & Mandatory Rotation Thresholds

Why Choose ADT-1 Filing

Complete Resolution & Certificate Kit

15-Day Guaranteed Filing Window

MCA V3 Seamless Upload

Eligibility Criteria for Statutory Auditors

1Eligible Auditors

TaxQue ADT-1 Service vs Generic Portals

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24-Hour Processing

5-Year Tenure Protection

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