Procedure to File Form ADT-1 for Appointment of Auditor under the Companies Act, 2013

By REDTAX

Published on Jul 08, 2026

 Form ADT-1 is an electronic form filed with the Registrar of Companies (ROC) to intimate the appointment or reappointment of a statutory auditor. It is governed by Section 139 of the Companies Act, 2013 read with Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. Every company is required to comply with these provisions to ensure statutory audit compliance and maintain corporate governance standards.

Legal Provisions

The appointment of auditors is governed by the following provisions:

• Section 139(1): Appointment of auditor at the first Annual General Meeting (AGM).
• Section 139(6): Appointment of the first auditor by the Board of Directors.
• Section 141: Eligibility, qualifications and disqualifications of auditors.
• Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014: Filing of Form ADT-1 with the Registrar of Companies.

When is ADT-1 Required?

A company must file Form ADT-1 after appointing or reappointing its statutory auditor at the AGM. The form serves as an official intimation to the ROC regarding the appointment. Although the MCA has clarified that filing ADT-1 for the appointment of the first auditor is not mandatory, it is considered a good compliance practice.

Time Limit for Filing

Form ADT-1 must be filed within 15 days from the date of the Annual General Meeting in which the auditor is appointed or reappointed.

Example:
If the AGM is held on 30th September, Form ADT-1 should be filed on or before 15th October.

Conditions Before Appointment

Before appointing an auditor, the company must obtain:

1. Written consent from the proposed auditor.
2. Certificate confirming that:
   • The auditor is eligible under Section 141.
   • The appointment complies with the Companies Act, 2013.
   • The auditor is within the prescribed audit limits.
   • Details of pending professional misconduct proceedings, if any, are disclosed correctly.

Documents Required

The following documents should be kept ready before filing ADT-1:

• Certified copy of the Board Resolution or Shareholders' Resolution.
• Auditor's Consent Letter.
• Eligibility Certificate under Section 141.
• Auditor's Membership Number or Firm Registration Number.
• PAN of the Auditor or Audit Firm.
• Digital Signature Certificate (DSC) of the authorized director.
• DSC of the practicing Chartered Accountant, Company Secretary, or Cost Accountant certifying the form.

Step-by-Step Filing Procedure

Step 1: Hold the Annual General Meeting and pass the resolution appointing or reappointing the statutory auditor.

Step 2: Obtain written consent and eligibility certificate from the auditor before the appointment.

Step 3: Download or access the latest Form ADT-1 from the MCA portal and enter the required company details such as:

• Corporate Identity Number (CIN)
• Company Name
• Registered Office Address
• Email ID

Step 4: Enter auditor details including:

• Individual or Firm category
• Name of auditor
• Membership Number/FRN
• PAN
• Address and Email ID
• Period of appointment
• Number of financial years
• Compliance with the audit limit under Section 141.

Step 5: Attach the necessary supporting documents.

Step 6: Affix the Digital Signature Certificate (DSC) of the authorized company representative.

Step 7: The e-form must be certified by a practicing CA, CS, or CMA.

Step 8: Upload the form on the MCA portal and pay the prescribed filing fee based on the company's authorised share capital. Upon successful submission, an SRN (Service Request Number) is generated for future reference.

Who Signs Form ADT-1?

Form ADT-1 is signed by:

• Director, Manager, CEO or CFO authorised by the company.

The form is not signed by the auditor. However, the auditor's written consent and eligibility certificate must be attached. The e-form must also be certified by a practicing professional (CA/CS/CMA).

Consequences of Non-Filing

Failure to file ADT-1 within the prescribed time may result in:

• Additional filing fees for delayed submission.
• Non-compliance under the Companies Act, 2013.
• Possible regulatory observations during inspections or secretarial audits.
• Compliance issues during future ROC filings and corporate due diligence.

Conclusion

Form ADT-1 is an important ROC compliance that formally records the appointment of the statutory auditor. Companies should ensure that the appointment is made in accordance with Sections 139 and 141 of the Companies Act, 2013, obtain all required documents from the auditor, and file the form within 15 days of the AGM. Timely compliance helps avoid penalties and demonstrates sound corporate governance practices.