{"id":891,"date":"2026-08-07T18:19:41","date_gmt":"2026-08-07T12:49:41","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/form-adt-1-auditor-appointment-intimation-to-roc-2\/"},"modified":"2026-08-18T20:54:26","modified_gmt":"2026-08-18T15:24:26","slug":"form-adt-1-auditor-appointment-intimation-to-roc","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/form-adt-1-auditor-appointment-intimation-to-roc\/","title":{"rendered":"Form ADT-1 \u2014 Auditor appointment intimation to ROC"},"content":{"rendered":"

Introduction<\/h2>\n

Form ADT-1<\/strong> 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<\/strong>.<\/p>\n

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.<\/p>\n

Failure to file ADT-1 within the applicable timeline can result in additional fees and compliance issues.<\/p>\n

This article explains Form ADT-1, its applicability, due date, documents required, filing process, fees and common mistakes in 2026<\/strong>.<\/p>\n

What is Form ADT-1?<\/h2>\n

Form ADT-1<\/strong> is the form prescribed for furnishing information to the Registrar of Companies regarding the appointment of an auditor.<\/p>\n

The form is filed pursuant to Section 139(1) of the Companies Act, 2013<\/strong>, read with the applicable rules.<\/p>\n

It provides the ROC with details of the company’s statutory auditor and the period for which the auditor has been appointed.<\/p>\n

Is ADT-1 Mandatory?<\/h2>\n

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.<\/p>\n

Commonly, ADT-1 is filed for:<\/p>\n

    \n
  • Private Limited Companies<\/li>\n
  • Public Limited Companies<\/li>\n
  • One Person Companies (OPCs)<\/li>\n
  • Other companies covered under the applicable provisions<\/li>\n<\/ul>\n

    The exact filing requirement should be checked based on the company’s status and the relevant provisions applicable to it.<\/p>\n

    When is ADT-1 Filed?<\/h2>\n

    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<\/strong>.<\/p>\n

    Example<\/h3>\n

    Suppose the company holds its AGM on:<\/p>\n

    30 September 2026<\/h2>\n

    and the statutory auditor is appointed\/re-appointed in that meeting.<\/p>\n

    The company should generally file ADT-1 within:<\/p>\n

    15 days from 30 September 2026<\/h2>\n

    Therefore, companies should not wait until the end of the financial year to complete the filing.<\/p>\n

    ADT-1 for First Auditor<\/h2>\n

    The appointment of the first auditor<\/strong> of a company has separate provisions under the Companies Act.<\/p>\n

    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.<\/p>\n

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

    Therefore, companies should carefully determine whether the appointment relates to:<\/p>\n

      \n
    • First auditor, or<\/li>\n
    • Subsequent statutory auditor appointment\/re-appointment.<\/li>\n<\/ul>\n

      ADT-1 After AGM<\/h2>\n

      One of the most common uses of ADT-1 is after the AGM when the statutory auditor is appointed or re-appointed.<\/p>\n

      The company should complete the following steps:<\/p>\n

      AGM held \u2192 Auditor appointed\/re-appointed \u2192 Obtain required auditor consent\/eligibility documents \u2192 File ADT-1 with ROC<\/strong><\/p>\n

      The filing should contain the correct details as approved by the company.<\/p>\n

      Information Required in Form ADT-1<\/h2>\n

      The form generally requires details relating to:<\/p>\n

      1. Company Details<\/h3>\n
        \n
      • CIN<\/li>\n
      • Name of company<\/li>\n
      • Registered office details<\/li>\n
      • Email ID<\/li>\n
      • Other relevant company information<\/li>\n<\/ul>\n

        2. Auditor Details<\/h3>\n
          \n
        • Name of auditor\/audit firm<\/li>\n
        • Membership\/registration details, as applicable<\/li>\n
        • PAN<\/li>\n
        • Address<\/li>\n
        • Email ID<\/li>\n
        • Firm registration details, where applicable<\/li>\n<\/ul>\n

          3. Appointment Details<\/h3>\n
            \n
          • Date of appointment<\/li>\n
          • Date of AGM\/meeting<\/li>\n
          • Period of appointment<\/li>\n
          • Whether appointment is new or re-appointment<\/li>\n
          • Details of previous auditor, where applicable<\/li>\n<\/ul>\n

            4. Auditor Category<\/h3>\n

            The applicable details may include whether the auditor is:<\/p>\n

              \n
            • Individual auditor, or<\/li>\n
            • Audit firm<\/li>\n<\/ul>\n

              The information should exactly match the auditor’s official records.<\/p>\n

              Documents Required for ADT-1<\/h2>\n

              The company should keep the relevant supporting documents ready.<\/p>\n

              Common documents may include:<\/p>\n

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

                The company should ensure that the documents and information provided are consistent with the company’s statutory records.<\/p>\n

                Auditor’s Consent and Eligibility<\/h2>\n

                Before appointing or re-appointing the auditor, the company should obtain the auditor’s written consent<\/strong> and the required eligibility confirmation.<\/p>\n

                The auditor should confirm that:<\/p>\n

                  \n
                • The auditor is eligible for appointment.<\/li>\n
                • The auditor is not disqualified under the Companies Act.<\/li>\n
                • The proposed appointment is within the applicable limits.<\/li>\n
                • The appointment complies with the relevant provisions.<\/li>\n<\/ul>\n

                  The company should retain these documents in its records.<\/p>\n

                  ADT-1 Filing Process<\/h2>\n

                  The general filing process can be summarised as follows:<\/p>\n

                  Step 1: Hold the Relevant Meeting<\/h3>\n

                  The company completes the appointment\/re-appointment of the statutory auditor through the appropriate corporate process.<\/p>\n

                  Step 2: Obtain Auditor Documents<\/h3>\n

                  Obtain the auditor’s consent and eligibility confirmation.<\/p>\n

                  Step 3: Prepare ADT-1<\/h3>\n

                  Enter the company, auditor and appointment details in the applicable MCA form.<\/p>\n

                  Step 4: Attach Supporting Documents<\/h3>\n

                  Attach the required supporting documents.<\/p>\n

                  Step 5: Digital Signature<\/h3>\n

                  The form is digitally signed by the authorised person as prescribed.<\/p>\n

                  Step 6: Professional Certification<\/h3>\n

                  Where certification is required, the form should be certified by the applicable practicing professional.<\/p>\n

                  Step 7: Upload on MCA Portal<\/h3>\n

                  Submit the form through the MCA portal and pay the applicable filing fee.<\/p>\n

                  Step 8: SRN Generation<\/h3>\n

                  After successful submission, an SRN (Service Request Number)<\/strong> is generated.<\/p>\n

                  The company should preserve the acknowledgement and filed form for its records.<\/p>\n

                  Government Fees for ADT-1<\/h2>\n

                  The normal government filing fee for ADT-1 is generally linked to the nominal share capital of the company<\/strong>.<\/p>\n

                  The applicable fee should be checked on the MCA portal at the time of filing.<\/p>\n

                  If the form is filed after the prescribed due date, additional fees<\/strong> may become applicable.<\/p>\n

                  Therefore, timely filing is important.<\/p>\n

                  Additional Fee for Late Filing<\/h2>\n

                  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.<\/p>\n

                  Late filing can increase the company’s compliance cost.<\/p>\n

                  For example:<\/p>\n

                  Due date \u2192 Filing on time \u2192 Normal fee<\/h2>\n

                  Due date missed \u2192 Delayed filing \u2192 Additional fee<\/h2>\n

                  The exact additional fee should be verified on the MCA portal before filing.<\/p>\n

                  Is ADT-1 Filed Every Year?<\/h2>\n

                  ADT-1 is not simply an annual return form<\/strong>.<\/p>\n

                  It is filed when the company has an appointment or re-appointment of its statutory auditor requiring intimation to ROC.<\/p>\n

                  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.<\/p>\n

                  The requirement depends on the relevant auditor appointment event and applicable provisions.<\/p>\n

                  ADT-1 for Auditor Re-Appointment<\/h2>\n

                  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.<\/p>\n

                  The company should ensure that:<\/p>\n

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

                    Auditor Resignation and ADT-3<\/h2>\n

                    ADT-1 and ADT-3 should not be confused.<\/p>\n

                    ADT-1:<\/strong> Used by the company for intimation of appointment\/re-appointment of auditor.<\/p>\n

                    ADT-3:<\/strong> Filed by the auditor in case of resignation from the company.<\/p>\n

                    Therefore, if an auditor resigns, the auditor’s resignation compliance is separate from the company’s appointment filing.<\/p>\n

                    ADT-1 vs AOC-4<\/h2>\n

                    These forms serve different purposes.<\/p>\n

                    | Form | Purpose |<\/p>\n

                    | ———— | ———————————————— |<\/p>\n

                    | ADT-1 | Intimation of auditor appointment\/re-appointment |<\/p>\n

                    | AOC-4 | Filing of financial statements with ROC |<\/p>\n

                    | MGT-7\/MGT-7A | Annual Return |<\/p>\n

                    | ADT-3 | Auditor’s resignation |<\/p>\n

                    A company may have to complete multiple ROC compliances during the year, but each form has a separate purpose.<\/p>\n

                    Common Mistakes in ADT-1<\/h2>\n

                    Companies frequently make the following mistakes:<\/p>\n

                    1. Incorrect Appointment Date<\/h3>\n

                    The appointment date should match the relevant meeting records.<\/p>\n

                    2. Wrong Auditor Details<\/h3>\n

                    The auditor’s name, membership number, PAN, firm details and other particulars should be checked carefully.<\/p>\n

                    3. Incorrect Appointment Period<\/h3>\n

                    The appointment period should be entered according to the resolution and applicable provisions.<\/p>\n

                    4. Missing Consent<\/h3>\n

                    The auditor’s consent and eligibility documents should be properly maintained.<\/p>\n

                    5. Late Filing<\/h3>\n

                    Failure to file within the prescribed timeline can result in additional fees.<\/p>\n

                    6. Mismatch with MCA Records<\/h3>\n

                    The auditor details entered in ADT-1 should be consistent with the relevant MCA and professional records.<\/p>\n

                    7. Confusing ADT-1 with ADT-3<\/h3>\n

                    ADT-1 is the company’s auditor appointment intimation, whereas ADT-3 relates to auditor resignation.<\/p>\n

                    ADT-1 Compliance Checklist<\/h2>\n

                    Before filing ADT-1, verify:<\/p>\n

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

                      FAQs on Form ADT-1<\/h2>\n

                      1. What is Form ADT-1?<\/h3>\n

                      Form ADT-1 is used to intimate the ROC regarding the appointment or re-appointment of a company’s statutory auditor.<\/p>\n

                      2. What is the due date for ADT-1?<\/h3>\n

                      Generally, ADT-1 is required to be filed within 15 days from the date of the relevant meeting<\/strong> in which the auditor is appointed or re-appointed.<\/p>\n

                      3. Is ADT-1 an annual filing?<\/h3>\n

                      No. ADT-1 is related to auditor appointment\/re-appointment and is not simply an annual return form.<\/p>\n

                      4. Is ADT-1 required for a private limited company?<\/h3>\n

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

                      5. What happens if ADT-1 is filed late?<\/h3>\n

                      Additional filing fees may apply depending on the period of delay and applicable MCA rules.<\/p>\n

                      6. Is auditor consent required?<\/h3>\n

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

                      7. What is the difference between ADT-1 and ADT-3?<\/h3>\n

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

                      Conclusion<\/h2>\n

                      Form ADT-1 is an important ROC compliance for companies concerning the appointment or re-appointment of statutory auditors<\/strong>.<\/p>\n

                      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.<\/p>\n

                      Maintaining proper records and completing ADT-1 on time can help companies avoid unnecessary additional fees and ROC compliance issues.<\/p>\n","protected":false},"excerpt":{"rendered":"

                      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…<\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[7],"tags":[419],"class_list":["post-891","post","type-post","status-publish","format-standard","hentry","category-secretarial-services","tag-auditor-appointment"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/891","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=891"}],"version-history":[{"count":2,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/891\/revisions"}],"predecessor-version":[{"id":1545,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/891\/revisions\/1545"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}