Every company registered under the Companies Act, 2013 must appoint a statutory auditor to ensure financial transparency, compliance, and reliability of accounts. The appointment of the auditor must be formally reported to the Ministry of Corporate Affairs (MCA) through Form ADT-1.
This blog provides a clear, step-by-step guide to filing ADT-1, required documents, timelines, and legal provisions—making the compliance process simple and error-free.
Introduction
ADT-1 is the official form used by companies to intimate the Registrar of Companies (ROC) about the appointment of their statutory auditor.
The appointment must be made:
- At the first AGM (Annual General Meeting), or
- By the Board of Directors in case of first auditor
Carrying out this filing correctly ensures compliance with Section 139 of the Companies Act, 2013. Failure to file ADT-1 may result in penalties.
Step-by-Step Process for Filing ADT-1
1. Identify the Type of Auditor Appointment
There are two scenarios:
a) First Auditor
Appointed by the Board within 30 days of incorporation.
b) Auditor at AGM
Appointed by shareholders for a term of 5 years (subject to AGM ratification if applicable).
2. Conduct the Board Meeting
The Board must:
- Approve the proposal for appointment
- Fix the auditor’s remuneration
- Authorize a director or company secretary to file ADT-1
A Board Resolution is mandatory.
3. Obtain Written Consent from the Auditor
The auditor must provide:
- Consent letter (Section 139(1) compliance)
- Certificate confirming eligibility under Section 141, including:
- Not disqualified
- Not holding limits beyond allowable audits
- No conflicts of interest
These documents must be attached in ADT-1.
4. Pass the Resolution at the AGM (If Applicable)
For regular auditor appointment (not first auditor):
Shareholders pass an Ordinary Resolution in the AGM approving:
- Auditor’s name
- Tenure (usually 5 years)
- Remuneration
5. Prepare Documents Required for ADT-1 Filing
Mandatory Attachments:
- Copy of the Board Resolution / AGM Resolution
- Consent letter from Auditor
- Eligibility certificate from Auditor
- Intimation letter sent to Auditor (optional but recommended)
6. Fill the ADT-1 Form on MCA Portal
The form captures details such as:
- Company CIN
- Auditor’s name and firm registration number
- Tenure of appointment
- AGM date / Board meeting date
- Auditor’s address and PAN
- Category: First Auditor or Appointed in AGM
After validation, attach the required documents and digitally sign the form (DSC of Director/Secretary).
7. Upload ADT-1 and Pay Filing Fees
Filing fees depend on authorised share capital (as per Companies Registration Office norms).
Once fees are paid, the form is processed by the ROC.
8. ROC Approval
After successful processing, the ROC approves the form.
The company can download:
- Acknowledgement
- Challan with SRN details
This marks the completion of the statutory auditor appointment compliance.
Timeline for ADT-1 Filing
| Scenario | Timeline |
|---|---|
| First Auditor Appointment | Within 15 days of appointment |
| Auditor Appointed at AGM | Within 15 days from date of AGM |
Late filing attracts additional fees per day as per MCA norms.
Common Mistakes to Avoid
- Uploading incorrect board/AGM resolution
- Missing eligibility certificate
- Wrong CIN or auditor details
- Filing after the deadline
- Uploading scanned documents of poor quality
Saving Mantra ensures accuracy with automated templates, reminders, and compliance workflows.
Conclusion
Filing ADT-1 is a mandatory step for reporting the appointment of statutory auditors and maintaining financial governance under the Companies Act, 2013. By following the step-by-step process—right from board approval to ROC filing—companies can ensure timely compliance and avoid penalties.
Saving Mantra provides end-to-end support for MCA filings, ROC compliances, audit workflows, and automated governance dashboards, making compliance effortless for businesses.
The information provided in this blog is for general informational and educational purposes only and should not be construed as legal, tax, or professional advice. While every effort has been made to ensure accuracy and compliance with the applicable provisions of the Companies Act, 2013 and related rules, laws and regulations may change over time, and interpretations may vary based on specific facts and circumstances.
All services are subject to applicable laws, rules, and government approvals prevailing at the time of execution.