Blog · Annual Compliance
ADT-1 Filing: How to Report a Statutory Auditor Appointment to the ROC
ADT-1 filing is how a company tells the Registrar of Companies (ROC) that it has appointed a statutory auditor. File Form ADT-1 on the MCA portal within 15 days of the appointment, with the resolution, the auditor’s consent and the eligibility certificate. Late filing attracts additional fees, so track the date.
What is Form ADT-1 and who must file it?
Form ADT-1 is the MCA form used to intimate the ROC about the appointment of an auditor under Section 139 of the Companies Act, 2013. It is filed by the company, not by the auditor. Private limited companies, OPCs and public companies all have to appoint a statutory auditor, so all of them come under this rule.
Every company has to keep its auditor position filled. A registered private limited company appoints its first auditor soon after incorporation and then reappoints or changes the auditor at the AGM. Each appointment is reported through ADT-1. It sits inside your yearly annual MCA compliance routine.
New company
Appoints the first auditor, usually by board resolution soon after incorporation.
Reappointment at AGM
Members approve the auditor at the AGM and the company reports it.
Change of auditor
A new auditor replaces the old one after resignation, removal or term end.
Casual vacancy
The company fills a vacancy created by a resignation during the year.
When is the ADT-1 filing due?
The usual deadline is 15 days from the date the auditor is appointed. For an AGM appointment, that means 15 days from the AGM. For a first auditor, the board is expected to appoint within 30 days of incorporation. If the board does not, members can appoint at a general meeting within 90 days.
Practice on the first auditor ADT-1 has been debated, so check the current MCA form and notices before filing. Many professionals file it anyway, since the filing reference is useful later during annual return filing.
Additional fees on late filing increase as the delay grows. As per current rules, confirm the latest fee schedule on the MCA portal before you pay.
What documents are needed for ADT-1 filing?
Keep these items ready before you open the form. The documents below are the ones commonly attached, so confirm against the current MCA form.
Resolution
Board resolution or the AGM resolution that appoints the auditor.
Auditor consent
Written consent from the auditor to accept the appointment.
Eligibility certificate
Certificate that the auditor meets Section 141 conditions.
Appointment letter
Company’s intimation to the auditor of the appointment.
Digital signature
DSC of an authorised director or officer to sign the form.
Auditor details
Name, membership number and firm registration number.
How to file ADT-1 step by step
- Check auditor eligibilityConfirm the auditor or firm is a practising Chartered Accountant and meets Section 141 limits.
- Pass the resolutionHold the board meeting or AGM and record the appointment in the minutes.
- Collect consent and certificateGet the written consent and the eligibility certificate from the auditor.
- Fill the form on the MCA portalEnter company and auditor details and attach the documents.
- Sign with DSCAn authorised signatory signs the form digitally.
- Pay fee and save the SRNSubmit, pay the fee and keep the SRN and approval for your records.
Keep the approved form with your statutory records. It supports your later AOC-4 filing and your bookkeeping and accounts work.
How long can one auditor serve?
The first auditor holds office until the first AGM. After that, a company appoints an auditor for a term of five consecutive years, up to the sixth AGM, and the appointment is reported each time through ADT-1. Section 139 also sets rotation rules for certain classes of companies.
Newly set up companies should also track the other early filings, such as INC-20A commencement of business.
First auditor
- Appointed by the board after incorporation
- Serves until the first AGM
- Members appoint if the board misses the window
AGM appointment
- Appointed by members at the AGM
- Usually serves a five year term
- Reported within 15 days of appointment
Common ADT-1 mistakes to avoid
Missing the deadline
Late filing adds fees. Note the date on your compliance calendar.
Missing consent
Filing without the auditor consent or certificate gets the form rejected.
Wrong auditor details
Errors in membership or firm numbers cause resubmission.
Skipping reappointment
Forgetting to report a continuing auditor leaves the record incomplete.
BizSetups Consulting Private Limited, Gurgaon, a Zoho Authorized Partner, helps companies track and file these ROC forms as part of annual compliance.
Frequently asked questions
What is ADT-1 filing?
ADT-1 filing is the report a company makes to the ROC about appointing a statutory auditor. It is filed online on the MCA portal as Form ADT-1, together with the resolution, consent and eligibility certificate.
How long do I have to file ADT-1?
Generally 15 days from the date of appointment. For an AGM appointment, count from the AGM date. Late filing attracts additional fees, so file as early as you can.
Is ADT-1 required for the first auditor?
Practice has been debated. Many professionals file it for the first auditor too, as it is useful for later filings. Check the current MCA form and notices before deciding.
Who signs Form ADT-1?
An authorised director or officer of the company signs it with a digital signature. The auditor does not file the form, though the auditor supplies the consent and certificate.
Can a company change its auditor every year?
Not freely. A company appoints an auditor for a term of five years, and a change mid term generally needs a valid reason such as resignation or removal under the Act.
What is the difference between ADT-1 and ADT-3?
ADT-1 reports the appointment of an auditor. ADT-3 is used when an auditor resigns. Both go to the ROC, but they cover different events.
How much does ADT-1 filing cost?
The MCA fee depends on the company’s authorised capital, plus additional fees if you are late. For professional help, ask for a written quote.
Not sure whether your auditor appointment is reported on time? Book a free consultation and we will check your ROC filing status.
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