Form ADT-1
Appointment of
Statutory Auditor
File Form ADT-1 with ROC within 15 days of auditor appointment at AGM — first appointment, re-appointment after 5 years, appointment to fill casual vacancy, or change of auditor. CA-managed, deadline-tracked MCA V3 filing.
What is Form ADT-1 and When Must It Be Filed?
Under Section 139 of the Companies Act, 2013, every company must appoint a statutory auditor — a Chartered Accountant or CA firm — to audit its financial accounts every year. When a company appoints or changes its auditor, it must inform the ROC by filing Form ADT-1 within 15 days of the appointment at the AGM.
ADT-1 is not just a formality — it is the official record that creates the auditor's tenure on MCA. Missing the 15-day deadline attracts ₹100/day late fee with no cap, and the company is flagged as a non-compliant entity on MCA's records. For listed companies and large companies, auditor appointment non-compliance can trigger ROC inquiry.
Auditor Must Also Accept — Written Consent + Certificate Required
Before ADT-1 can be filed, the appointed auditor must provide a written consent letter confirming acceptance of the appointment, and a certificate stating that the appointment is in accordance with the Companies Act — including eligibility, independence, and compliance with term limits. TaxClue co-ordinates with the auditor to collect these documents before filing ADT-1.
When Is ADT-1 Required to Be Filed?
Auditor Rotation Rules — Mandatory for Certain Companies
Under Section 139(2), listed companies, unlisted public companies with paid-up capital ≥ ₹10 Crore, and private companies with paid-up capital ≥ ₹50 Crore or borrowings ≥ ₹50 Crore must mandatorily rotate their auditors — individual auditors after 5 years, audit firms after 10 years. Companies outside these thresholds may voluntarily rotate. When rotation happens, ADT-1 is filed for the new auditor appointment and ADT-3 (if applicable) for the outgoing auditor.
ADT-1 Deadlines and Late Fee Summary
| Appointment Type | ADT-1 Deadline | Late Fee | Action if Missed |
|---|---|---|---|
| First Appointment (AGM) | 15 days from AGM | ₹100/day after 15th day | File immediately with accumulated late fee |
| Re-appointment (5 years) | 15 days from AGM | ₹100/day after 15th day | File immediately with accumulated late fee |
| Casual Vacancy (Board) | 15 days from Board meeting | ₹100/day after 15th day | File immediately — also file ADT-3 for resigned auditor |
| Board appointment at incorporation | No ADT-1 required | N/A | Only ADT-1 for member appointment at 1st AGM |
How TaxClue Files ADT-1
- 1
Obtain Auditor's Written Consent + Certificate
TaxClue co-ordinates with the newly appointed auditor to obtain: (i) written consent to act as statutory auditor of the company, and (ii) a certificate confirming eligibility under Section 141 — no disqualification, no conflict, within term limits. These must be obtained before ADT-1 can be filed.
- 2
Confirm AGM Minutes and Resolution
The AGM minutes must record the resolution for auditor appointment with the auditor's name, firm registration number (if firm), membership number, and tenure (e.g., "from this AGM till the conclusion of the 6th AGM"). TaxClue reviews the resolution wording to ensure it is compliant before filing.
- 3
Prepare and File ADT-1 on MCA V3
Form ADT-1 is completed on MCA V3 with: company CIN, auditor details (name / firm name / FRN / membership number / address / contact), appointment date, tenure, and type of appointment. The consent letter and certificate from the auditor are attached. Filed with DSC of the authorised director.
- 4
Filing Acknowledgement Shared
MCA issues an SRN and filing acknowledgement upon submission. TaxClue shares the acknowledgement with the company and updates the compliance calendar for the next auditor-related action (re-appointment or rotation date 5 years hence).
Documents Required for ADT-1
ADT-1 — Common Questions
No — ADT-1 is not an annual filing. It is filed once when an auditor is appointed for a 5-year term, and again when a new appointment is made (re-appointment after 5 years, or replacement due to casual vacancy). If the same auditor continues within their existing 5-year term, no fresh ADT-1 is required. ADT-1 is event-triggered, not time-triggered.
Late filing attracts an additional fee of ₹100 per day from the 16th day after the appointment, with no upper cap. Prolonged non-filing can result in the company and its officers being penalised under Section 147 — fines up to ₹25,000 for the company and ₹1 lakh for defaulting officers. TaxClue files ADT-1 immediately after appointment to avoid any late fee accumulation.
Yes — both individual Chartered Accountants and CA firms are eligible to be appointed as statutory auditors under Section 141. However, certain companies — listed companies and large public companies — may have restrictions. For OPC, Private Limited, Section 8, and smaller companies, either an individual CA or a firm can be appointed, as long as they hold a valid Certificate of Practice from ICAI and meet independence requirements. ADT-1 is filed identically for both individual and firm appointments.
ADT-1 is filed by the company when it appoints an auditor — it informs ROC of the new appointment. ADT-3 is filed by the auditor when they resign from the company — it notifies ROC of the resignation. When an auditor resigns and a new auditor is appointed: the outgoing auditor files ADT-3, and the company files ADT-1 for the new appointment. Both filings are separate and have their own deadlines.
ADT-1 — Filed On Time, Every Time
TaxClue collects auditor consent, prepares ADT-1, and files on MCA V3 before the 15-day deadline — for first appointments, re-appointments, and casual vacancy replacements.
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