Auditor appointment form ADT-1: Comprehensive Guide

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According to section 139 (1) of the New Companies Act 2013, after appointing an auditor, a company must notify the ROC in a certain way. This is accomplished through the use of Form ADT-1. Learn about Auditor Appointment form ADT-1 through this article.

What exactly is an ADT-1 form?

When a company names an auditor after its annual general meeting is over, it notifies the registrar of companies using Form ADT-1 (AGM).

This document must be filed annually following the AGM at which the auditor was appointed under Sec 139 (1) of the new Companies Act 2013.

When should MCA Form ADT-1 be submitted?

When a new company is formed, the board of directors must select an auditor and file Form ADT-1 within 15 days after the company’s initial board meeting, which must take place within 30 days of company incorporation.

Existing companies must submit Form ADT-1 to their registrar of state within 15 days of the annual meeting at which their auditor was first appointed or, if applicable, reappointment.  For example, a company that holds its annual meeting on September 30th, 2021, must submit Form ADT-1 no later than October 14th, 2021.

Document Requirement for Filing ADT-Form 1

  • Annual shareholder meeting resolution copy/company board resolution
  • Appointment subject to receipt of Auditor’s written approval.
  • Auditor’s declaration that he or she is not unqualified to serve as an auditor under section 141 of the Companies Act
  • Company’s notification to the auditor in copy form

Government fee for filing Form ADT-1

Sl.No Share Capital Value of the Company Fee in (Rupees)
1 Less than 1,00,000 200
2 1,00,000 to 4,99,999 300
3 5,00,000 to 24,99,999 400
4 25,00,000 to 99,99,999 500
5 1,00,00,00 or more 600
6 Company not having share capital 200

Penalty for Delay in Filing Form ADT-1 Form

Sl.No Delay in Filing (No of days) Penalty
1 Up-to 30 2 times of Normal Fees
2 More than 30 to 60 4 times of Normal Fees
3 More than 60 to 90 6 times of Normal Fees
4 More than 90 to 180 10 times of Normal Fees
5 More than 180 12 times of Normal Fees

Important points to keep in mind for ADT-1 Form

  • Every company, whether listed, unlisted, public, private or any other type of corporate entity, must legally submit Form ADT 1.
  • The auditor is not obligated to file Form ADT 1, only the company.
  • Even though the auditor has been hired for a temporary position, the company is still required to complete Form ADT 1.
  • ADT 1 can be electronically submitted. The form may be obtained from the Ministry of Corporate Affairs (MCA) website.
  • E-form approval is automatic
  • A confirmation email is sent to the registered email ID after the competent authority has registered the E-form.

Take a call from Expert


When it comes to the selection of an auditor for your company, Form ADT-1 is of the highest significance. Companies are required to submit these Forms within the allotted 15-day window.

With the development of technology, you can now easily file your ADT-1 Form online by hiring our team of professionals.

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If you want any other guidance relating to the company annual complianceplease feel free to talk to our business advisors at 8881-069-069.

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