MCA Form Guide
ADT-1 — Auditor Appointment
Quick answer: Filed to inform the ROC about appointment or reappointment of the statutory auditor after AGM approval. Within 15 days of the AGM or Board appointment (whichever triggers the appointment). ₹100/day for late filing. Auditor appointment without ADT-1 can create compliance issues in subsequent filings.
Quick answer
This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. All companies appointing or reappointing a statutory auditor. First auditor must be appointed by the Board within 30 days of incorporation (ADT-1 within 15 days of Board appointment). For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
All companies appointing or reappointing a statutory auditor. First auditor must be appointed by the Board within 30 days of incorporation (ADT-1 within 15 days of Board appointment).
When to file
Within 15 days of the AGM or Board appointment (whichever triggers the appointment).
Penalty note
₹100/day for late filing. Auditor appointment without ADT-1 can create compliance issues in subsequent filings.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
Financial statements, board approvals, and prior-year records usually matter most here.
How to file
- 1
Confirm whether ADT-1 is the correct filing for the event you are handling and that it matches the annual filing trigger.
- 2
Collect the supporting records that match ADT-1: Financial statements, board approvals, and prior-year records usually matter most here.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Filed to inform the ROC about appointment or reappointment of the statutory auditor after AGM approval. This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files ADT-1?
All companies appointing or reappointing a statutory auditor. First auditor must be appointed by the Board within 30 days of incorporation (ADT-1 within 15 days of Board appointment).
What is the deadline for ADT-1?
Within 15 days of the AGM or Board appointment (whichever triggers the appointment).
What happens if ADT-1 is filed late?
₹100/day for late filing. Auditor appointment without ADT-1 can create compliance issues in subsequent filings.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is ADT-1 a one-time or recurring filing?
This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.
Which law or rule requires ADT-1?
Section 139, Companies Act 2013; Rule 4, Companies (Audit and Auditors) Rules 2014
Why this one matters
If the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.
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