Form ADT-1 — Auditor appointment intimation to ROC

Introduction

Form ADT-1 is an important ROC compliance form under the Companies Act, 2013. It is used by a company to intimate the Registrar of Companies (ROC) about the appointment or re-appointment of its statutory auditor.

Every company required to appoint a statutory auditor must ensure that the auditor’s appointment is properly communicated to the ROC within the prescribed time.

Failure to file ADT-1 within the applicable timeline can result in additional fees and compliance issues.

This article explains Form ADT-1, its applicability, due date, documents required, filing process, fees and common mistakes in 2026.

What is Form ADT-1?

Form ADT-1 is the form prescribed for furnishing information to the Registrar of Companies regarding the appointment of an auditor.

The form is filed pursuant to Section 139(1) of the Companies Act, 2013, read with the applicable rules.

It provides the ROC with details of the company’s statutory auditor and the period for which the auditor has been appointed.

Is ADT-1 Mandatory?

ADT-1 compliance is applicable to companies that are required to intimate the ROC regarding the appointment of their statutory auditor under the Companies Act and applicable rules.

Commonly, ADT-1 is filed for:

• Private Limited Companies
• Public Limited Companies
• One Person Companies (OPCs)
• Other companies covered under the applicable provisions

The exact filing requirement should be checked based on the company’s status and the relevant provisions applicable to it.

When is ADT-1 Filed?

ADT-1 is generally filed with the ROC within 15 days from the date of the meeting in which the auditor is appointed or re-appointed.

Example

Suppose the company holds its AGM on:

30 September 2026

and the statutory auditor is appointed/re-appointed in that meeting.

The company should generally file ADT-1 within:

15 days from 30 September 2026

Therefore, companies should not wait until the end of the financial year to complete the filing.

ADT-1 for First Auditor

The appointment of the first auditor of a company has separate provisions under the Companies Act.

For example, in the case of a company other than a Government company, the Board of Directors generally appoints the first auditor within the prescribed period.

The compliance treatment for the first auditor should be distinguished from the appointment/re-appointment of an auditor at the AGM.

Therefore, companies should carefully determine whether the appointment relates to:

• First auditor, or
• Subsequent statutory auditor appointment/re-appointment.

ADT-1 After AGM

One of the most common uses of ADT-1 is after the AGM when the statutory auditor is appointed or re-appointed.

The company should complete the following steps:

AGM held → Auditor appointed/re-appointed → Obtain required auditor consent/eligibility documents → File ADT-1 with ROC

The filing should contain the correct details as approved by the company.

Information Required in Form ADT-1

The form generally requires details relating to:

1. Company Details

• CIN
• Name of company
• Registered office details
• Email ID
• Other relevant company information

2. Auditor Details

• Name of auditor/audit firm
• Membership/registration details, as applicable
• PAN
• Address
• Email ID
• Firm registration details, where applicable

3. Appointment Details

• Date of appointment
• Date of AGM/meeting
• Period of appointment
• Whether appointment is new or re-appointment
• Details of previous auditor, where applicable

4. Auditor Category

The applicable details may include whether the auditor is:

• Individual auditor, or
• Audit firm

The information should exactly match the auditor’s official records.

Documents Required for ADT-1

The company should keep the relevant supporting documents ready.

Common documents may include:

• Copy of Board/General Meeting resolution, as applicable
• Auditor’s consent to act as auditor
• Auditor’s eligibility certificate
• Auditor’s appointment/re-appointment details
• Copy of AGM notice/minutes, where required for records
• Auditor’s professional details
• Other supporting documents, if applicable

The company should ensure that the documents and information provided are consistent with the company’s statutory records.

Auditor’s Consent and Eligibility

Before appointing or re-appointing the auditor, the company should obtain the auditor’s written consent and the required eligibility confirmation.

The auditor should confirm that:

• The auditor is eligible for appointment.
• The auditor is not disqualified under the Companies Act.
• The proposed appointment is within the applicable limits.
• The appointment complies with the relevant provisions.

The company should retain these documents in its records.

ADT-1 Filing Process

The general filing process can be summarised as follows:

Step 1: Hold the Relevant Meeting

The company completes the appointment/re-appointment of the statutory auditor through the appropriate corporate process.

Step 2: Obtain Auditor Documents

Obtain the auditor’s consent and eligibility confirmation.

Step 3: Prepare ADT-1

Enter the company, auditor and appointment details in the applicable MCA form.

Step 4: Attach Supporting Documents

Attach the required supporting documents.

Step 5: Digital Signature

The form is digitally signed by the authorised person as prescribed.

Step 6: Professional Certification

Where certification is required, the form should be certified by the applicable practicing professional.

Step 7: Upload on MCA Portal

Submit the form through the MCA portal and pay the applicable filing fee.

Step 8: SRN Generation

After successful submission, an SRN (Service Request Number) is generated.

The company should preserve the acknowledgement and filed form for its records.

Government Fees for ADT-1

The normal government filing fee for ADT-1 is generally linked to the nominal share capital of the company.

The applicable fee should be checked on the MCA portal at the time of filing.

If the form is filed after the prescribed due date, additional fees may become applicable.

Therefore, timely filing is important.

Additional Fee for Late Filing

If ADT-1 is filed after the prescribed period, additional fees may apply based on the period of delay and the applicable MCA fee rules.

Late filing can increase the company’s compliance cost.

For example:

Due date → Filing on time → Normal fee

Due date missed → Delayed filing → Additional fee

The exact additional fee should be verified on the MCA portal before filing.

Is ADT-1 Filed Every Year?

ADT-1 is not simply an annual return form.

It is filed when the company has an appointment or re-appointment of its statutory auditor requiring intimation to ROC.

For example, if an auditor is appointed/re-appointed for a statutory period, the company does not generally file ADT-1 every year merely because the financial year has ended.

The requirement depends on the relevant auditor appointment event and applicable provisions.

ADT-1 for Auditor Re-Appointment

When an existing statutory auditor is re-appointed, the company may need to file ADT-1 for the re-appointment, subject to the applicable provisions.

The company should ensure that:

• Re-appointment is properly approved.
• Auditor’s consent and eligibility are obtained.
• Appointment period is correctly entered.
• Previous auditor details are correctly reported where applicable.
• ADT-1 is filed within the prescribed timeline.

Auditor Resignation and ADT-3

ADT-1 and ADT-3 should not be confused.

ADT-1: Used by the company for intimation of appointment/re-appointment of auditor.

ADT-3: Filed by the auditor in case of resignation from the company.

Therefore, if an auditor resigns, the auditor’s resignation compliance is separate from the company’s appointment filing.

ADT-1 vs AOC-4

These forms serve different purposes.

| Form | Purpose |

| ———— | ———————————————— |

| ADT-1 | Intimation of auditor appointment/re-appointment |

| AOC-4 | Filing of financial statements with ROC |

| MGT-7/MGT-7A | Annual Return |

| ADT-3 | Auditor’s resignation |

A company may have to complete multiple ROC compliances during the year, but each form has a separate purpose.

Common Mistakes in ADT-1

Companies frequently make the following mistakes:

1. Incorrect Appointment Date

The appointment date should match the relevant meeting records.

2. Wrong Auditor Details

The auditor’s name, membership number, PAN, firm details and other particulars should be checked carefully.

3. Incorrect Appointment Period

The appointment period should be entered according to the resolution and applicable provisions.

4. Missing Consent

The auditor’s consent and eligibility documents should be properly maintained.

5. Late Filing

Failure to file within the prescribed timeline can result in additional fees.

6. Mismatch with MCA Records

The auditor details entered in ADT-1 should be consistent with the relevant MCA and professional records.

7. Confusing ADT-1 with ADT-3

ADT-1 is the company’s auditor appointment intimation, whereas ADT-3 relates to auditor resignation.

ADT-1 Compliance Checklist

Before filing ADT-1, verify:

• [ ] Correct CIN
• [ ] Correct company name
• [ ] Correct meeting date
• [ ] Auditor appointment/re-appointment properly approved
• [ ] Auditor consent obtained
• [ ] Eligibility certificate obtained
• [ ] Auditor name correctly entered
• [ ] Membership/registration details checked
• [ ] Appointment period verified
• [ ] Supporting documents attached
• [ ] DSC verified
• [ ] Professional certification completed, where applicable
• [ ] Government fee checked
• [ ] Form filed within prescribed time
• [ ] SRN and acknowledgement saved

FAQs on Form ADT-1

1. What is Form ADT-1?

Form ADT-1 is used to intimate the ROC regarding the appointment or re-appointment of a company’s statutory auditor.

2. What is the due date for ADT-1?

Generally, ADT-1 is required to be filed within 15 days from the date of the relevant meeting in which the auditor is appointed or re-appointed.

3. Is ADT-1 an annual filing?

No. ADT-1 is related to auditor appointment/re-appointment and is not simply an annual return form.

4. Is ADT-1 required for a private limited company?

Where the company is required to intimate the ROC regarding its statutory auditor appointment/re-appointment under the applicable provisions, ADT-1 compliance applies.

5. What happens if ADT-1 is filed late?

Additional filing fees may apply depending on the period of delay and applicable MCA rules.

6. Is auditor consent required?

The company should obtain the auditor’s required written consent and eligibility confirmation before appointment/re-appointment.

7. What is the difference between ADT-1 and ADT-3?

ADT-1 relates to the company’s intimation of auditor appointment/re-appointment, while ADT-3 is associated with resignation of an auditor.

Conclusion

Form ADT-1 is an important ROC compliance for companies concerning the appointment or re-appointment of statutory auditors.

Companies should ensure that the auditor’s consent and eligibility documents are obtained, the appointment details are accurately recorded and the form is filed within the prescribed timeline.

Maintaining proper records and completing ADT-1 on time can help companies avoid unnecessary additional fees and ROC compliance issues.