Auditor Appointment (ADT-1) Filing

Form ADT-1 Filing for Auditor Appointment

Appointing an auditor is mandatory for every company, and Form ADT-1 must be filed with the Registrar of Companies under the Companies Act, 2013.

The filing applies when a company appoints its first auditor after incorporation, appoints or reappoints an auditor at an Annual General Meeting, or fills a casual vacancy.

LegallensIndia assists with document preparation and final submission so companies can complete the auditor-appointment process accurately and on time.

What Is Form ADT-1?

Form ADT-1 is a statutory return used to notify the Registrar of Companies of an auditor's appointment under Section 139 of the Companies Act, 2013.

It records the appointment of a first auditor after incorporation and the appointment or reappointment of an auditor at the Annual General Meeting.

The supplied content states that the Companies (Audit and Auditors) Amendment Rules, 2025, effective 14 July 2025, made ADT-1 mandatory for every first-auditor appointment, including one made by the Board of Directors.

Requirements for Filing ADT-1

• The auditor must be appointed in accordance with the Companies Act, 2013.
• The appointed auditor must provide written consent to act as the company's auditor.
• The auditor must issue a certificate under Section 141 confirming eligibility.
• The certificate must confirm that the auditor is not disqualified or otherwise ineligible.
• The appointment must remain within the audit limits prescribed by law.
• The company must submit Form ADT-1 to the Registrar within 15 days of appointment.

Who Must File Form ADT-1?

The responsibility for filing ADT-1 belongs to the company, not the auditor. The requirement applies to:

• Listed and unlisted companies.
• Public and Private Limited Companies.
• One Person Companies and other registered entities.
• Newly incorporated companies appointing their first auditor through the Board or members.
• Companies appointing an auditor to fill a vacancy caused by resignation, death, disqualification, or another reason.
• Companies appointing or reappointing an auditor at the Annual General Meeting.

ADT-1 Due Dates

Newly Incorporated Companies

The first Board Meeting must be held within 30 days of incorporation, and the first auditor should be appointed at that meeting.

Form ADT-1 must be filed within 15 days of that Board Meeting, giving an effective outer timeline of 45 days from incorporation.

The supplied example states that a company incorporated on 1 July 2025 should appoint its auditor by 31 July 2025 and file ADT-1 by 15 August 2025.

Existing Companies

Form ADT-1 must be filed within 15 days of the Annual General Meeting at which the auditor is appointed or reappointed.

The supplied example states that an appointment made at an AGM on 30 September 2025 should be reported by 15 October 2025.

Delayed filing may attract additional fees under the Companies (Registration Offices and Fees) Rules, 2014.

Auditor Details Required in ADT-1

• Auditor category: Whether the appointee is an individual Chartered Accountant or a firm.
• Membership number: The ICAI membership number of the individual or signing partner.
• Firm Registration Number: The ICAI registration number when a CA firm is appointed.
• PAN: The Permanent Account Number of the individual or firm.
• Contact details: Professional address, valid email address, and telephone number.
• Appointment period: The auditor's tenure, such as five years or until the next AGM concludes.
• Previous auditor details: Membership number and, for a casual vacancy, the reason and date of vacancy.
• Appointment date: The Board Resolution date for a first auditor or AGM date for a regular or reappointed auditor.

Documents Attached to Form ADT-1

Board or AGM Resolution

Attach a certified true copy of the Board Resolution for a first-auditor appointment or the shareholder resolution passed at the AGM for an appointment or reappointment.

Auditor's Written Consent

Attach the auditor's formal consent confirming willingness to accept the appointment under the Act.

Section 141 Certificate

Attach the auditor's declaration and certificate confirming that the auditor is not disqualified or ineligible under Section 141.

Appointment Intimation

Attach a copy of the letter or email sent by the company to inform the auditor of the appointment.

ADT-1 Additional Fees

How to File Form ADT-1

Step 1: Download the E-Form

Visit the MCA website, open MCA Services, E-Filing, and Company Forms Download, and download the current Form ADT-1 for the applicable financial year.

Step 2: Enter the Required Details

Provide the company's CIN, name, and address; the auditor's identification, registration, PAN, address, and contact information; the type and period of appointment; and the applicable AGM or Board Meeting date.

Step 3: Attach Supporting Documents

Upload the Board or AGM Resolution, auditor's consent, Section 141 eligibility certificate, and the appointment-intimation letter.

Step 4: Verify and Submit

Affix the Digital Signature Certificate of a director and the required practising professional, such as a CA, CS, or CMA.

Upload the completed form through the MCA21 portal and pay the prescribed fee based on the company's nominal share capital.

Step 5: Receive Approval and Acknowledgement

When the form is complete and no discrepancy is found, the MCA system auto-approves the submission.

An acknowledgement email containing the Service Request Number is sent to the company's registered email address.

Important ADT-1 Filing Points

• ADT-1 applies to every company regardless of listing status, ownership type, size, or capital structure.
• The company, rather than the auditor, is responsible for timely and correct filing.
• An auditor appointed to fill a casual vacancy must also be reported through ADT-1.
• The supplied content states that the updated 2025 framework requires filing for a first auditor appointed by the Board.
• The form must be filed within 15 days of the appointment, whether made at a Board Meeting or AGM.
• Complete resolutions, consent, eligibility declarations, and appointment intimation should be attached to prevent compliance issues.

How LegallensIndia Assists

Document Preparation

The team prepares Board Resolutions, auditor consent, declarations, and the other documents required for Form ADT-1.

Expert Review

Professionals review the documents for accuracy, completeness, and compliance with statutory requirements.

End-to-End Filing

LegallensIndia handles the MCA filing process and works toward timely, error-free submission.

Compliance Verification

A compliance check confirms that the auditor appointment meets the relevant Companies Act obligations.

Real-Time Updates

The team provides status notifications and information about regulatory changes relating to the ADT-1 filing.

Contact LegallensIndia to streamline the auditor-appointment process and complete Form ADT-1 compliance..