ADT-1 (Auditor Appointment)

Ensure Proper Auditor Appointment Compliance with ROC

Appointment of a statutory auditor is a mandatory compliance requirement for companies under the Companies Act, 2013. Once an auditor is appointed, the company is required to intimate the Registrar of Companies (ROC) through Form ADT-1 within the prescribed timeline, wherever applicable.

Timely filing of ADT-1 is important to maintain statutory compliance, avoid additional filing fees, and ensure that MCA records correctly reflect the company’s auditor details.

At CLEANFILINGS, we assist companies with end-to-end ADT-1 filing, auditor appointment documentation, board resolutions, consent letters, and ROC compliance support.

What is ADT-1?

Form ADT-1 is the e-form filed with the Registrar of Companies (ROC) to intimate the appointment of a company’s statutory auditor.

The form captures details such as:

✔ Name of Auditor / Audit Firm

✔ Membership Number / Firm Registration Number

✔ Period of Appointment

✔ Date of Appointment

✔ Category of Appointment

✔ Details of Casual Vacancy, if applicable

✔ Company Details and Resolution Particulars

ADT-1 is a key ROC compliance form under the Companies Act, 2013 and the Companies (Audit and Auditors) Rules, 2014.

Who Needs ADT-1 Filing?

ADT-1 filing may be required for:

✔ Private Limited Companies

✔ Public Limited Companies

✔ One Person Companies (OPCs)

✔ Section 8 Companies

✔ Nidhi Companies

✔ Government Companies

✔ Other Companies Registered under the Companies Act

Situations Where ADT-1 Filing is Required

1. Appointment of First Auditor

The first auditor of a company is appointed after incorporation in accordance with Section 139(6) of the Companies Act, 2013.

For companies incorporated on or after the MCA V3 changes effective from 14 July 2025, ADT-1 filing for first auditor appointment is generally being treated as a required compliance on the MCA portal / practice side, and companies should file it within the prescribed timeline to avoid future filing issues.

2. Appointment / Reappointment of Auditor at AGM

Every company is required to appoint or reappoint its statutory auditor at the Annual General Meeting (AGM), as applicable, and intimate ROC through ADT-1.

3. Appointment of Auditor in Casual Vacancy

Where an auditor vacates office before completion of tenure due to resignation, death, disqualification, or other reasons, a new auditor may be appointed and ADT-1 filing becomes necessary.

4. Appointment of Auditor in Government Companies

In case of government companies, appointment of auditor may be made by the Comptroller and Auditor General of India (CAG), and related ADT-1 filing requirements may apply as per the applicable provisions.

Time Limit for Filing ADT-1

General Time Limit

ADT-1 is generally required to be filed within 15 days from the date of appointment of the auditor.

For First Auditor

• First auditor is ordinarily appointed within 30 days of incorporation by the Board in case of non-government companies.
• If the Board fails, members may appoint as per Section 139(6).
• Where ADT-1 is filed for first auditor appointment, it should ideally be filed promptly within the applicable filing window after appointment to avoid future ROC issues.

For Auditor Appointed at AGM

ADT-1 should be filed within 15 days of the AGM / resolution date appointing or reappointing the auditor.

For Casual Vacancy

ADT-1 should be filed within 15 days of the appointment of the new auditor.

Who Can Be Appointed as Auditor?

A company’s auditor must be eligible under the Companies Act, 2013.

Generally, the auditor may be:

✔ A Practising Chartered Accountant

✔ A Chartered Accountant Firm / LLP eligible for appointment as auditor

The proposed auditor must provide:

✔ Written Consent to Act as Auditor

✔ Certificate of Eligibility under Section 141 confirming that he / she / it is not disqualified from appointment

Documents Required for ADT-1 Filing

The following documents are generally required:

• Board Resolution / Shareholders’ Resolution for Auditor Appointment
• Written Consent from Auditor
• Eligibility Certificate / Certificate under Section 141
• Intimation Letter of Appointment to Auditor
• CIN and Company Details
• Auditor’s PAN / Membership Number / Firm Registration Number
• Date of Appointment and Tenure Details
• Previous Auditor Details, if applicable
• Casual Vacancy Details, if applicable
• DSC of Director / Authorised Signatory
• Professional Certification, wherever required

ADT-1 Filing Process

Step 1 – Review of Auditor Appointment

We review whether the filing relates to first auditor, AGM appointment, reappointment, or casual vacancy.

Step 2 – Collection of Documents

Relevant resolutions, auditor consent, eligibility certificate, and company details are collected.

Step 3 – Preparation of ADT-1

Form ADT-1 is prepared with auditor details, appointment particulars, and required disclosures.

Step 4 – Attachment of Supporting Documents

Board resolution, consent letter, eligibility certificate, and other documents are attached.

Step 5 – Filing on MCA Portal

ADT-1 is filed online with ROC using the company’s DSC and professional certification, wherever required.

Step 6 – Acknowledgement & Record Support

Filing acknowledgement and compliance record support are provided for future reference.

Why is ADT-1 Filing Important?

Statutory Compliance

ADT-1 ensures compliance with auditor appointment reporting requirements under company law.

Updated MCA Records

The MCA database reflects the correct statutory auditor details of the company.

Avoid Additional Filing Fees

Delayed filing may attract additional ROC filing fees.

Smooth Annual Filings

Proper auditor records help avoid issues during AOC-4 and annual ROC filings.

Better Corporate Governance

Proper documentation of auditor appointment reflects stronger compliance practices.

Consequences of Delay or Non-Filing of ADT-1

Failure to file ADT-1 on time may result in:

✔ Additional ROC Filing Fees

✔ Non-Compliance under the Companies Act, 2013

✔ Practical issues in annual ROC filings

✔ Difficulties in maintaining proper auditor appointment records

✔ Increased compliance risk during secretarial / statutory review

What Do We Provide?

Our ADT-1 Filing Services may include:

✔ First Auditor Appointment Filing Support

✔ Auditor Appointment / Reappointment Filing

✔ Casual Vacancy ADT-1 Filing

✔ Review of Auditor Eligibility Documents

✔ Drafting / Review of Board Resolution

✔ Filing of Form ADT-1 with ROC

✔ Compliance Advisory on Auditor Appointment

✔ End-to-End ROC Filing Support

Important Note on First Auditor ADT-1

The position around first auditor ADT-1 filing has seen practical changes with MCA V3 form updates from July 2025 onward. While older professional practice often treated ADT-1 as primarily linked to auditor appointment under Section 139(1), current filing practice for companies incorporated after the 2025 MCA form changes is to treat ADT-1 filing for first auditor as advisable / effectively required in practice to avoid downstream ROC filing issues.

Why Choose CLEANFILINGS?

✔ Experienced ROC Compliance Professionals

✔ Accurate Documentation & Filing

✔ Transparent Pricing

✔ Dedicated Support Team

✔ Pan India Service Delivery

✔ End-to-End MCA Compliance Support

Get your ADT-1 filed correctly and on time while our experts handle the complete auditor appointment compliance process for your company.

CLEANFILINGS PRIVATE LIMITED

Smart Filings. Clean Future.