Form ADT-1 Filing for Auditor Appointment Explained

Introduction

Form ADT-1 is a mandatory compliance requirement under the Companies Act, 2013, used to notify the Registrar of Companies (ROC) about the appointment or reappointment of a statutory auditor. This filing applies to both the first auditor appointed after incorporation and auditors appointed or reappointed at the Annual General Meeting (AGM).

Timely filing of Form ADT-1 is essential for maintaining regulatory compliance and avoiding penalties under Ministry of Corporate Affairs (MCA) rules.

At Auriga Accounting, we simplify the ADT-1 filing process by managing documentation, preparation, and ROC submission, ensuring accurate and hassle-free compliance.

Understanding Form ADT-1 Filing for Companies in India

Form ADT-1 is a statutory form filed under Section 139 of the Companies Act, 2013, to inform the ROC about the appointment of a statutory auditor.

It is required when:

A company appoints its first auditor after incorporation
An auditor is appointed or reappointed at the AGM

As per updated MCA rules, the form must be filed within 15 days of the auditor’s appointment and includes key details such as auditor name, PAN, membership number, address, and tenure.

Requirements for Filing Form ADT-1

Form ADT-1 must be filed by all companies including:

Private Limited Companies
Public Limited Companies
Listed Companies
Unlisted Companies
One Person Companies (OPCs)

The auditor must be appointed as per the Companies Act, 2013, and must provide:

Written consent accepting the appointment
A certificate under Section 141 confirming eligibility and non-disqualification

Who Needs to File Form ADT-1?

The responsibility of filing Form ADT-1 lies with the company, not the auditor.

Entities Required to File Include:

Listed companies
Public limited companies
Private limited companies
One Person Companies (OPCs)
Other registered companies

1. Newly Incorporated Companies

Companies must file Form ADT-1 after appointing their first auditor, whether appointed by the Board or members.

2. Companies Filling Casual Vacancy

If an auditor resigns, is disqualified, or vacates office, Form ADT-1 must be filed for the new appointment.

3. Companies Appointing or Reappointing at AGM

Companies must file Form ADT-1 within 15 days of the AGM where the auditor is appointed or reappointed.

ADT-1 Due Date and Filing Timeline

1. Newly Incorporated Companies

Form ADT-1 must be filed within 15 days of the Board Meeting where the first auditor is appointed.

Since the first Board Meeting is held within 30 days of incorporation, the total timeline is approximately 45 days from incorporation.

Example:
If incorporation is 1st July, ADT-1 must be filed by 15th August.

2. Existing Companies

Form ADT-1 must be filed within 15 days of the AGM where the auditor is appointed or reappointed.

Example:
If AGM is held on 30th September, filing is due by 15th October.

Details of Auditor Required in Form ADT-1

The following details must be provided:

Type of auditor (individual or firm)
ICAI membership number
Firm Registration Number (FRN), if applicable
PAN details
Address and contact details
Tenure of appointment
Details of previous auditor (if applicable)
Date of appointment

Documents Required for Form ADT-1 Filing

1. Board/AGM Resolution

Certified copy of resolution approving auditor appointment.

2. Auditor’s Consent

Written consent from the auditor accepting the appointment.

3. Section 141 Certificate

Declaration confirming eligibility and non-disqualification.

4. Intimation Letter

Copy of communication sent to the auditor regarding appointment.

About the Author

Ravi is an experienced legal writer who simplifies complex corporate laws into practical insights. He helps entrepreneurs understand compliance requirements clearly, enabling them to build legally compliant and sustainable businesses.

May 13, 2026