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?
First Appointment (AGM)
Every newly incorporated company must appoint its first auditor within 30 days. ADT-1 filed within 15 days of first AGM.
Re-appointment After 5 Years
An auditor can be re-appointed for a second 5-year term at the AGM. ADT-1 is filed for the new auditor appointment.
Casual Vacancy (Board)
When an auditor resigns, dies, or is disqualified mid-term, the Board fills the vacancy within 30 days. ADT-1 filed within 15 days.
Auditor Rotation (Mandatory)
Listed cos, ₹10Cr+ capital, ₹50Cr+ borrowing companies must rotate individual auditors after 5 years, firms after 10 years.
How TaxClue Files ADT-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, and (ii) a certificate confirming eligibility under Section 141 — no disqualification, no conflict, within term limits.
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. TaxClue reviews the resolution wording.
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.
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 Needed for Registration
Written Consent of Auditor
On auditor's letterhead.
Certificate under Section 141
Eligibility, independence, no disqualification.
Certified AGM Resolution
Appointing the auditor with name, FRN, tenure.
Auditor's PAN & Membership No.
And firm registration number (FRN) if audit firm.
AGM Minutes Confirming Adoption
Of resolution for auditor appointment.
DSC of Authorised Director
For signing and filing ADT-1 on MCA V3.
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 |
Quick Facts
Why Choose TaxClue?
Filed Within 15 Days
TaxClue collects auditor consent and files ADT-1 well within the deadline.
Resolution Review
We review AGM resolution wording to ensure compliance.
Rotation Tracking
We track 5-year tenure and alert you before rotation is due.
ADT-1 + ADT-3 Bundle
When an auditor resigns, we file both ADT-3 and ADT-1 together.
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Frequently Asked Questions
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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