Key Takeaways on Form ADT-1
- Form ADT-1 is the e-form filed with the Registrar of Companies (ROC) under the MCA portal to intimate the appointment or reappointment of a statutory auditor by a company.
- Every company—private, public, OPC, or LLP—must file ADT-1 within 15 days of the auditor's appointment or reappointment.
- For newly incorporated companies, the first auditor must be appointed within 30 days of incorporation, and ADT-1 must be filed within 15 days of that appointment.
- The filing fee for ADT-1 ranges from ₹200 to ₹600, based on the company's authorized share capital.
- Late filing attracts a ₹100 per day penalty with no upper cap, and repeated defaults can lead to director disqualification under Section 164(2).
- Key documents required: Board Resolution, Auditor's Consent Letter, and Auditor's Eligibility Certificate.
Every company incorporated in India must appoint a statutory auditor and intimate this appointment to the Registrar of Companies (ROC) using Form ADT-1. This is a mandatory compliance requirement under the Companies Act, 2013, applicable to private companies, public companies, One Person Companies (OPCs), and LLPs.
Filing Form ADT-1 may seem straightforward, but the 15-day deadline is strict, and missing it can lead to severe penalties. This guide covers everything you need to know about Form ADT-1—its purpose, due dates, filing process on the MCA V3 portal, fees, required documents, and consequences of non-compliance.
Looking for expert help with Form ADT-1, ADT-1 filing, auditor appointment companies act, ADT-1 due date, how to file ADT-1 MCA? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant. End-to-end filings, notices, and deadline tracking, all in one place.
What is Form ADT-1?
Form ADT-1 is an e-form prescribed under the Companies Act, 2013, and filed with the Registrar of Companies (ROC) through the MCA portal. It serves as a formal notice to the ROC regarding the appointment or reappointment of a statutory auditor by the company.
The form is governed by Section 139 of the Companies Act, 2013, read with Rule 4 of the Companies (Audit and Auditors) Rules, 2014.
Purpose of Form ADT-1
| Purpose | Description |
|---|---|
| Intimation of Appointment | Notify the ROC about the appointment of the first statutory auditor |
| Intimation of Reappointment | Notify the ROC about the reappointment of an existing auditor at the AGM |
| Intimation of Change | Notify the ROC when a new auditor is appointed to fill a casual vacancy |
Full Form of ADT-1
ADT stands for Auditor Appointment. ADT-1 is the form for appointment, ADT-2 is for removal, and ADT-3 is for resignation.
When to File Form ADT-1?
The due date for filing Form ADT-1 depends on the context of the auditor's appointment:
1. First Auditor Appointment
For a newly incorporated company, the first auditor must be appointed by the Board of Directors within 30 days of the date of incorporation.
The Board must appoint the first auditor in the first Board meeting. Form ADT-1 must then be filed within 15 days of the Board meeting date—not from the date of incorporation.
Timeline:
- Date of Incorporation: Day 0
- First Board Meeting: Within 30 days (Day 30)
- ADT-1 Filing: Within 15 days of Board Meeting (Day 45)
2. AGM Appointment or Reappointment
At the Annual General Meeting (AGM), the shareholders appoint or reappoint the statutory auditor for the next term. Form ADT-1 must be filed within 15 days from the conclusion of the AGM.
Example: If the AGM is held on September 30, 2026, the ADT-1 due date is October 14, 2026 (15 days later).
3. Casual Vacancy Appointment
If a casual vacancy arises due to resignation, death, or disqualification of the auditor, the Board of Directors can appoint a new auditor. Form ADT-1 must be filed within 15 days of such appointment.
Summary Table: ADT-1 Due Dates
| Scenario | Appointment Date | ADT-1 Filing Deadline |
|---|---|---|
| First Auditor | Within 30 days of incorporation | Within 15 days of Board meeting |
| AGM Appointment | Date of AGM | Within 15 days of AGM |
| Casual Vacancy | Date of Board resolution | Within 15 days of appointment |
Who Files Form ADT-1?
Form ADT-1 must be filed by the company through an authorized signatory—typically a director or the Company Secretary. The filing is done on the MCA V3 portal (mca.gov.in).
Signatories Required:
- Digital Signature Certificate (DSC) of the authorized director
- Digital Signature Certificate (DSC) of the appointed auditor (or a partner of the audit firm)
Documents Required for Form ADT-1
Before starting the ADT-1 filing, ensure you have the following documents ready:
1. Board Resolution
A copy of the Board Resolution (for first appointment or casual vacancy) or the AGM Resolution (for reappointment) authorizing the auditor's appointment.
2. Auditor's Consent Letter
A written consent letter from the proposed auditor or audit firm confirming their willingness to accept the appointment.
The consent letter must include:
- Name and membership number of the auditor
- A statement declaring their willingness to be appointed
- Confirmation that they are not disqualified under Section 141
3. Auditor's Eligibility Certificate
A certificate from the auditor confirming their eligibility for appointment under the terms prescribed under Section 139 of the Companies Act.
4. Auditor Details
- Name of the auditor or audit firm
- Firm Registration Number (FRN) or Membership Number
- Address and contact details
- Period of appointment (tenure)
5. Other Supporting Documents
- Intimation letter sent to the auditor (optional but recommended)
- Copy of Central Government Order (if appointed by the government)
Step-by-Step Process: How to File Form ADT-1 on MCA V3 Portal
The Ministry of Corporate Affairs (MCA) has migrated Form ADT-1 to the V3 portal along with 38 other e-forms. Here is the step-by-step process:
Step-by-Step Guide
How to File Form ADT-1 on MCA V3 Portal
Follow these steps to complete your ADT-1 filing
Login to MCA V3 Portal
Go to mca.gov.in and log in using the company's registered credentials (CIN, user ID, and password).
LoginNavigate to e-Forms
Go to MCA Services → e-Filing → Company Forms → Form ADT-1.
NavigateEnter Company CIN
Enter the Corporate Identification Number (CIN) of the company. The system will auto-populate company name, registered office address, and authorized share capital.
Enter CINEnter Auditor Details
Enter the auditor's name, FRN/Membership Number, address, period of appointment, and tenure details.
Auditor DetailsAttach Required Documents
Attach the Board Resolution/AGM Resolution, Auditor's Consent Letter, and Eligibility Certificate in the prescribed format.
Attach DocumentsAffix Digital Signatures
Sign the form using the DSC of the authorized director and the DSC of the appointed auditor (or a partner of the audit firm).
SignSubmit and Generate SRN
Submit the form. On successful submission, a Service Request Number (SRN) is generated for tracking.
SubmitSource: MCA V3 portal (mca.gov.in); IncorpX; Patron Accounting
Detailed Steps
Step 1: Login to MCA V3 Portal
Visit the MCA website at www.mca.gov.in and log in using the company's registered credentials.
Step 2: Navigate to e-Forms
Go to MCA Services → e-Filing → Company Forms → Form ADT-1
Step 3: Enter Company CIN
Enter the Corporate Identification Number (CIN). The system will auto-populate company details like name, registered office, and authorized capital.
Step 4: Enter Auditor Details
Fill in the details of the auditor being appointed:
- Name of the auditor or audit firm
- Firm Registration Number (FRN) or Membership Number
- Address and contact details
- Period of appointment (tenure)
Step 5: Attach Required Documents
Upload the following documents:
- Board Resolution or AGM Resolution
- Auditor's Consent Letter
- Auditor's Eligibility Certificate
Step 6: Affix Digital Signatures
The form must be digitally signed by:
- An authorized director of the company (using Class 2 or Class 3 DSC)
- The appointed auditor or a partner of the audit firm (using Class 3 DSC)
Step 7: Submit and Generate SRN
After submission, the system generates a Service Request Number (SRN) for tracking. The SRN is also used for subsequent filings like ADT-3 (resignation).
Form ADT-1 Filing Fees
The filing fee for Form ADT-1 depends on the company's authorized share capital.
| Authorized Share Capital | Filing Fee |
|---|---|
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 to ₹4,99,999 | ₹300 |
| ₹5,00,000 to ₹24,99,999 | ₹400 |
| ₹25,00,000 to ₹99,99,999 | ₹500 |
| ₹1,00,00,000 and above | ₹600 |
Verify current fees on the MCA portal (mca.gov.in) as they may be updated periodically.
ADT-1 Late Filing Penalties
Missing the 15-day filing window triggers penalties under the Companies Act.
Late Filing Fee Under Section 403
Late filing of ADT-1 attracts a penalty of ₹100 per day with no upper cap.
Example: If ADT-1 is delayed by 180 days, the late fee would be ₹18,000 (180 × ₹100).
Additional Penalties
Beyond the ₹100 per day late fee, the company and its officers may face:
| Penalty | Details |
|---|---|
| Company Penalty | Additional penalty on the company for non-compliance |
| Officer Penalty | Penalty on directors or officers in default |
| Director Disqualification | Repeated defaults can lead to disqualification under Section 164(2) |
CCFS 2026 Relief
Under the Companies Compliance Facilitation Scheme (CCFS) 2026, companies can avail a 90% waiver on additional (late) fees for pending filings.
Example: If the normal late fee is ₹30,000, companies need to pay only ₹3,000 (10%) under CCFS 2026.
ADT-1 vs ADT-2 vs ADT-3: Understanding the Difference
| Form | Purpose | Filed By | Applicable Section |
|---|---|---|---|
| ADT-1 | Appointment or reappointment of auditor | Company | Section 139(1) |
| ADT-2 | Application for removal of auditor before term expiry | Company | Section 140(1) |
| ADT-3 | Notice of auditor resignation | Auditor | Section 140(2) |
Key Differences
- ADT-1 is filed by the company to intimate auditor appointment
- ADT-2 is filed by the company seeking Central Government approval to remove an auditor before term expiry
- ADT-3 is filed by the resigning auditor within 30 days of resignation, stating reasons and relevant facts
Auditor Rotation Requirements (Section 139)
Under Section 139 of the Companies Act, 2013:
| Entity Type | Individual Auditor | Audit Firm |
|---|---|---|
| Listed Companies | Maximum 1 term of 5 years | Maximum 2 terms of 5 years |
| Specified Companies | Maximum 1 term of 5 years | Maximum 2 terms of 5 years |
Cooling-off Period: An individual auditor who has completed their term is not eligible for reappointment in the same company for 5 years from the completion of their term.
Common Mistakes to Avoid
1. Missing the 15-day deadline
The 15-day filing window is strict. Missing it triggers a ₹100 per day penalty with no upper cap.
2. Filing ADT-1 without the auditor's consent
The auditor's consent letter is mandatory. Filing without it will lead to rejection.
3. Not obtaining the eligibility certificate
The auditor must provide a certificate confirming their eligibility under Section 141. This is a mandatory attachment.
4. Using incorrect DSC
Both the company director and the auditor must sign ADT-1. Ensure the DSCs are valid and registered on the MCA portal.
5. Not tracking auditor tenure
Failing to track the auditor's tenure can lead to non-compliance with rotation requirements under Section 139(2).
6. Not filing ADT-1 for casual vacancy appointments
If a casual vacancy arises, the company must appoint a new auditor and file ADT-1 within 15 days.
Where Tax Garden Helps
Form ADT-1 filing is a critical ROC compliance requirement. Missing the 15-day deadline can lead to significant penalties and even director disqualification.
Tax Garden helps you:
- Determine the correct ADT-1 due date for your company
- Prepare the Board Resolution or AGM Resolution
- Obtain the auditor's consent letter and eligibility certificate
- File ADT-1 on the MCA V3 portal
- Track auditor tenure and rotation requirements
- Avail CCFS 2026 benefits for pending filings
Looking for expert help with Form ADT-1, ADT-1 filing, auditor appointment companies act, ADT-1 due date, how to file ADT-1 MCA? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant. End-to-end filings, notices, and deadline tracking, all in one place.
Form ADT-1: Frequently Asked Questions
What is Form ADT-1?
Form ADT-1 is an e-form filed with the Registrar of Companies (ROC) under the MCA portal to intimate the appointment or reappointment of a statutory auditor by a company. It is governed by Section 139 of the Companies Act, 2013.
What is the due date for filing Form ADT-1?
Form ADT-1 must be filed within 15 days of the auditor's appointment or reappointment. For first auditors, it is within 15 days of the Board meeting. For AGM appointments, it is within 15 days of the AGM.
What is the filing fee for Form ADT-1?
The filing fee ranges from ₹200 to ₹600 based on the company's authorized share capital. Companies with share capital up to ₹1 lakh pay ₹200, while those above ₹1 crore pay ₹600. Verify current fees on the MCA portal.
What documents are required for Form ADT-1?
You need a Board Resolution or AGM Resolution, the Auditor's Consent Letter, and the Auditor's Eligibility Certificate. The consent letter must include the auditor's name, membership number, and willingness to accept the appointment.
What is the penalty for late filing of ADT-1?
Late filing attracts a penalty of ₹100 per day with no upper cap. Repeated defaults can also lead to director disqualification under Section 164(2) of the Companies Act.
Who needs to sign Form ADT-1?
Form ADT-1 must be signed by an authorized director of the company using their DSC and by the appointed auditor (or a partner of the audit firm) using their DSC.
What is the difference between ADT-1, ADT-2, and ADT-3?
ADT-1 is for auditor appointment, ADT-2 is for removal of auditor, and ADT-3 is for auditor resignation. Each form serves a different purpose under the Companies Act.
What is the auditor rotation requirement under Section 139?
Listed and specified companies cannot appoint an individual auditor for more than one term of five years or an audit firm for more than two terms of five years. A cooling-off period of five years applies.
Is ADT-1 required for the first auditor appointment?
Yes. The Board must appoint the first auditor within 30 days of incorporation, and Form ADT-1 must be filed within 15 days of the Board meeting.
How can I check the status of my ADT-1 filing?
After submission, you will receive a Service Request Number (SRN). You can track the status using the SRN on the MCA V3 portal under 'Track Application Status'.
Sources: Companies Act, 2013, Sections 139, 140, 141, 403; Companies (Audit and Auditors) Rules 2014; MCA V3 portal (mca.gov.in); MCA Due Dates 2025-26; IncorpX; Patron Accounting; Vakilsearch; TaxGuru. Verify current fees, due dates, and procedures on mca.gov.in before acting, as rules may be updated periodically. This article is general information on Form ADT-1 and not a substitute for professional advice.
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