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Each scenario has distinct compliance requirements, and timely filing of prescribed forms is essential to ensure smooth approval and continued legal compliance.
Form ADT-1 is a statutory return filed with the Registrar of Companies (ROC) to notify auditor appointments under the Companies Act, 2013. It must be submitted whenever a company appoints, reappoints, or replaces its auditor, including the first auditor after incorporation. As per the Companies (Audit and Auditors) Amendment Rules, 2025, effective 14 July 2025, filing Form ADT-1 has become mandatory even for the first auditor appointed by the Board of Directors, closing a previous gap where such filings were not required for Board-appointed first auditors.
Under the updated regime, the form must be filed within 15 days of the auditor’s appointment and requires details such as the auditor’s name, address, PAN, membership number, and term of appointment. This requirement applies to all companies, including private, public, listed, unlisted, and One Person Companies (OPCs).
Before filing, the auditor must give written consent and also provide a certificate under Section 141 confirming eligibility and absence of disqualification. Timely filing of ADT-1 is essential to maintain compliance and avoid penalties for late submission.
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Verification Documents Required
- Board Resolution Copy (Board Resolution)
While filing Form ADT-1, the following documents must be attached to ensure compliance with the Companies Act, 2013 and applicable rules:
Copy of Board Resolution / AGM Resolution
A certified true copy of the resolution passed by the Board of Directors (in case of appointment of the first auditor) or by the shareholders at the Annual General Meeting (for appointment or reappointment), authorizing the auditor’s appointment.
Written Consent from the Auditor
A formal consent letter from the auditor confirming their willingness to act as the company’s auditor in accordance with the provisions of the Act.
Auditor’s Certificate under Section 141
A declaration and certificate from the auditor confirming that they are eligible for appointment, not disqualified under Section 141 of the Companies Act, 2013, and that the appointment is within the prescribed audit limits.
Copy of Intimation Sent to the Auditor
A copy of the official intimation letter or email issued by the company informing the auditor about their appointment.
Attaching these documents ensures accurate filing and smooth processing of Form ADT-1 with the ROC
Form ADT-1 must be filed electronically through the Ministry of Corporate Affairs (MCA) portal as part of mandatory company compliance. The process is system-driven and generally auto-approved if all details are accurate and complete.
Step 1: Download the E-Form ADT-1
Visit the official MCA website and navigate to MCA Services > E-Filing > Company Forms Download. Download the latest version of Form ADT-1 applicable for the relevant financial year.
Step 2: Fill in the Required Details
Complete the form carefully with accurate company and auditor information. This includes the company’s CIN, name, and registered office details; the auditor’s name, membership number, firm registration number (if applicable), PAN, address, and contact details; type of appointment (first auditor, reappointment, or appointment due to casual vacancy); date of Board Meeting or AGM; and the period of appointment.
Step 3: Attach Supporting Documents
Upload all mandatory attachments, including the certified copy of the Board/AGM Resolution, Auditor’s Consent Letter, Auditor’s Eligibility Certificate under Section 141, and the intimation letter sent to the auditor.
Step 4: Affix DSC and Submit
The form must be digitally signed using the Digital Signature Certificate (DSC) of a Director and certified by a practising professional (CA/CS/CMA), wherever required. After verification, upload the form on the MCA21 portal and pay the prescribed filing fee based on the company’s nominal share capital.
Step 5: Auto-Approval and Acknowledgement
Upon successful submission, the form is auto-approved by the MCA system if no discrepancies are detected. An acknowledgement along with the Service Request Number (SRN) is generated and sent to the company’s registered email ID for record and tracking purposes.
Timely and accurate filing ensures seamless compliance and avoids additional fees or penalties.
Form ADT-1 is a statutory form that companies must file with the Registrar of Companies (ROC) to report the appointment, reappointment, or change of an auditor under the Companies Act, 2013. According to the Companies (Audit and Auditors) Amendment Rules, 2025, which came into effect on 14 July 2025, filing Form ADT-1 is mandatory for all auditor appointments, including the first auditor appointed by the Board of Directors.
The form must be filed within 15 days from the date of appointment and requires details such as the auditor’s name, PAN, membership number, address, and the period of appointment.
This requirement applies to all types of companies, including private companies, public companies, listed and unlisted companies, as well as One Person Companies (OPCs). Before appointment, the auditor must provide written consent and a certificate under Section 141 confirming eligibility and that they are not disqualified from acting as an auditor. Filing Form ADT-1 within the prescribed time ensures compliance with statutory provisions and helps companies avoid penalties under the Companies Act, 2013.
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