ADT-1 Filing
ADT-1 Filing
Form ADT-1 is an electronic form filed with the Ministry of Corporate Affairs to inform the Registrar of Companies about the appointment of a company's auditor. The filing requirement arises under Section 139 of the Companies Act, 2013.
The form captures important information about the appointed auditor, including their professional credentials and tenure. Companies are required to submit this form within the prescribed period after the appointment resolution has been passed.
Appointing an auditor is one of the most important compliance requirements for every company registered in India. After selecting an auditor, the company must notify the Registrar of Companies by filing Form ADT-1 under the provisions of the Companies Act, 2013. Whether it is the appointment of the first auditor after incorporation or the reappointment of an existing auditor during the Annual General Meeting, filing this form on time is essential.
At TaxAbide, we assist businesses with the complete ADT-1 filing process. From reviewing documents to submitting the form through the MCA portal, our experts help you maintain compliance without unnecessary delays or penalties.
Why is Form ADT-1 Important?
Filing Form ADT-1 helps establish transparency in the company's financial reporting framework. It officially records the auditor's appointment and ensures that the company complies with statutory audit requirements. Failure to complete this filing within the specified timeline may lead to additional filing fees and regulatory complications.
Eligibility for Filing Form ADT-1
Companies filing ADT-1 must ensure the following conditions are fulfilled:
The auditor has been appointed according to the provisions of the Companies Act, 2013
Written consent has been obtained from the auditor
The auditor has confirmed eligibility under Section 141 of the Act
The appointment does not violate the prescribed audit limits
The company possesses all supporting documents required for filing
Who Should File Form ADT-1?
The responsibility for filing Form ADT-1 lies with the company. The auditor does not submit this form on behalf of the company.
Private Limited Companies
Public Limited Companies
Listed Companies
Unlisted Companies
One Person Companies
Newly incorporated entities appointing their first auditor
Companies filling casual vacancies in the office of auditor
Companies appointing or reappointing auditors at the AGM
ADT-1 Filing Timeline
Newly Incorporated Companies
After incorporation, the first auditor is appointed during the initial Board Meeting. The company should complete the ADT-1 filing within the prescribed period from the date of appointment.
Existing Companies
For existing businesses, the form should be filed after the appointment or reappointment of the auditor during the Annual General Meeting. Timely filing helps companies avoid additional costs arising from delayed submissions.
Information Required in Form ADT-1
Name of the auditor or audit firm
Auditor category
ICAI membership number
Firm Registration Number (where applicable)
PAN details
Contact information and registered address
Period of appointment
Date of appointment
Particulars of the previous auditor, if relevant
Documents Needed for ADT-1 Filing
Board or Shareholders' Resolution
Auditor's Consent Letter
Eligibility Declaration
Appointment Intimation
Consequences of Delayed Filing
Additional government fees increase with delay
Compliance burden on the company
Issues in future statutory filings
Steps Involved in Filing Form ADT-1
Collect required information
Prepare the form
Attach supporting documents
Apply digital signatures
Submit through MCA portal
Receive acknowledgement (SRN)
How TaxAbide Helps You
Guidance on auditor appointment compliance
Document preparation and verification
Accuracy review before filing
Complete MCA submission support
Tracking and follow-up support
Ongoing compliance assistance
With TaxAbide by your side, you can focus on running your business while we take care of your statutory filing requirements efficiently and professionally.
