ADT-1 Filing
For All Private & Public Limited Companies: Mandatory filing within 15 days of the Annual General Meeting (AGM) under Section 139 of the Companies Act 2013.
5-Year Tenure Statutory Record: Formal documentation of auditor consent letter, eligibility certificate (Section 141), and AGM resolution.
Penalty Protection Guarantee: Eliminate additional daily MCA late fees and avoid director non-compliance notices on the MCA portal.
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ADT-1 Filing
Hassle-free Form ADT-1 filing on the MCA portal to officially register your company's statutory auditor appointment.
WHAT'S INCLUDED
5 benefits- ✓Ready-to-use Board and AGM resolution drafts for auditor appointment
- ✓Preparation of official auditor appointment letter and consent documents
- ✓Accurate filling of Form ADT-1 on the MCA V3 portal
- ✓Official MCA filing receipt (SRN challan) shared for your company records
- ✓Timely filing within 15 days of appointment to save on MCA late fees
Statutory Auditor Appointment MCA Form ADT-1
Under Section 139 of the Companies Act, 2013 read with Rule 4 of the Companies (Audit and Auditors) Rules, 2014, every incorporated company (Private Limited, Public Limited, or OPC) must appoint a statutory auditor and file Form ADT-1 with the Registrar of Companies (ROC) within 15 days of the Annual General Meeting (AGM) where the auditor is appointed for a tenure of 5 consecutive years.
TaxQue provides express statutory auditor appointment compliance. Our Company Secretaries draft the auditor consent letter (under Section 141), eligibility certificate, Board & AGM ordinary resolutions, and file Form ADT-1 on the MCA V3 portal to ensure continuous ROC compliance.
What is ADT-1 Filing?
Form ADT-1 is the statutory intimation submitted to the Registrar of Companies (ROC) confirming the formal appointment or reappointment of the company's statutory auditor.
First Auditor Appointment (Section 139(6)): The first auditor must be appointed by the Board within 30 days of incorporation. If the Board fails, shareholders appoint the first auditor within 90 days at an EGM (holds office until 1st AGM).
Subsequent 5-Year Auditor Appointment (Section 139(1)): At the 1st Annual General Meeting (AGM), shareholders appoint an auditor who holds office for a block of 5 consecutive years (from the conclusion of that meeting till conclusion of 6th AGM).
Mandatory 15-Day Statutory Window: Form ADT-1 must be filed electronically on the MCA portal within 15 days from the date of the meeting in which the appointment was made.
Section 147 Severe Non-Compliance Penalty
Failure to appoint a statutory auditor or delay in filing Form ADT-1 attracts a fine of ₹25,000 up to ₹5,00,000 on the company, and ₹10,000 up to ₹1,00,000 on defaulting officers under Section 147.
How to Get Started
Auditor Consent & Section 141 Eligibility Certificate
Auditor Written Consent -> Section 141 Eligibility Certificate -> Peer Review Check
- 1Obtain written consent from the practicing Chartered Accountant / CA Firm to act as statutory auditor.
- 2Collect certificate under Section 139(1) / 141 certifying that the auditor is eligible and within statutory audit limits.
Board Meeting & AGM Ordinary Resolution
Board Recommendation -> AGM Notice -> Shareholder Ordinary Resolution Passing
- 1Our Company Secretaries draft board resolutions recommending the auditor and fixing remuneration.
- 2Draft AGM notice and shareholder ordinary resolution approving appointment for the 5-year tenure.
MCA Form ADT-1 Portal Filing & SRN Delivery
Form ADT-1 Preparation -> Director DSC Attestation -> MCA V3 Upload
- 1Populate Form ADT-1 on MCA V3 attaching AGM resolution, auditor consent, and eligibility certificate.
- 2Digitally sign with Director Class 3 DSC, pay statutory filing fee, and deliver official MCA SRN receipt.
Documents Required for ADT-1 Filing
Auditor credentials, consent letters, and corporate AGM resolutions.
| 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 |
Statutory Deadlines & Penalty Matrix for Form ADT-1
Timelines governed under Section 139(1) and Section 403 of Companies Act.
| 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 Tenure & Mandatory Rotation Thresholds
Statutory rotation rules under Section 139(2) of Companies Act, 2013.
| 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 |
Why Choose ADT-1 Filing
Why companies trust TaxQue for statutory auditor secretarial compliance.
Complete Resolution & Certificate Kit
We provide pre-drafted Section 141 eligibility formats, auditor consent letters, and certified AGM resolution copies.
15-Day Guaranteed Filing Window
Proactive compliance tracking ensures your Form ADT-1 is filed within the 15-day statutory window, avoiding recurring late fees.
MCA V3 Seamless Upload
Flawless electronic transmission on the MCA V3 portal with Director Class 3 DSC and immediate SRN generation.
Eligibility Criteria for Statutory Auditors
Who can be appointed as a company's statutory auditor.
1Eligible Auditors
- Practicing Chartered Accountant holding valid ICAI Certificate of Practice (COP).
- Chartered Accountant Firms or LLPs where majority of partners are practicing in India.
TaxQue ADT-1 Service vs Generic Portals
Why professional secretarial handling prevents heavy late fees.
| 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 |
Key Features of TaxQue ADT-1 Services
Fast, accurate, and penalty-free auditor appointment.
24-Hour Processing
Quick turnaround from document receipt to official MCA SRN generation.
5-Year Tenure Protection
Locks your 5-year statutory auditor appointment on MCA records.
Zero Penalty Guarantee
Eliminates ₹25,000+ statutory fines under Section 147.
MCA Compliance
As per MCA guidelines, the following filings are mandatory.
| Form | Purpose | Frequency | Due Date |
|---|---|---|---|
| ADT-1 | Appointment of Auditor | Annual | 15 days from the AGM |
Frequently Asked Questions
Quick answers about ADT-1 Filing
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.
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.
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.
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.
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.
What Our Clients Say
Real experiences from 500+ businesses and individuals who trust TaxQue across India.
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