Efficient & Compliant Auditor Appointment Filing
Appointing a statutory auditor is a legal requirement under the Companies Act, 2013. Filing Form ADT-1 within the prescribed timeline ensures your company’s compliance and avoids penalties.
ND Salva & Associates manages the complete filing process — drafting resolutions, preparing documents, and submitting ADT-1 accurately through the MCA portal.
What is Form ADT-1?
Form ADT-1 is filed with the Registrar of Companies (ROC) to officially notify the appointment or reappointment of an auditor under Section 139 of the Companies Act, 2013.
It is applicable for:
- First auditor appointment after incorporation
- Appointment or reappointment at AGM
- Filling a casual vacancy of an auditor
Important Legal Update (2025 Amendment)
As per the Companies (Audit & Auditors) Amendment Rules, 2025 (effective 14 July 2025), ADT-1 filing is now compulsory even for first auditors appointed by the Board of Directors.
Who Must File Form ADT-1?
- Newly incorporated companies
- Private & public limited companies
- Listed & unlisted companies
- One Person Companies (OPCs)
- Companies filling casual vacancies
Due Date for Filing ADT-1
- New Companies: Within 15 days of the first Board Meeting (effectively 45 days from incorporation).
- Existing Companies: Within 15 days of AGM where the auditor is appointed.
Details Required in Form ADT-1
- Auditor type (individual or firm)
- ICAI Membership Number / FRN
- Auditor PAN & contact details
- Period of appointment
- Date of Board Meeting/AGM
- Outgoing auditor details (if any)
Documents Required
- Board or AGM resolution
- Auditor consent letter
- Eligibility certificate under Section 141
- Intimation sent to auditor
Penalty for Late Filing
- Up to 30 days – 2× normal fee
- 31 to 60 days – 4× normal fee
- 61 to 90 days – 6× normal fee
- 91 to 180 days – 10× normal fee
- Beyond 180 days – 12× normal fee
How to File Form ADT-1 (Step-by-Step)
- Download ADT-1 from the MCA portal
- Fill company & auditor details carefully
- Attach all required documents
- Digitally sign using DSC of director
- Submit on MCA portal with fees
- Receive SRN & auto-approval acknowledgment
Why Choose ND Salva & Associates?
Accurate Form Preparation
We ensure correct details & compliant documentation.
Companies Act Experts
Specialized team with deep legal & MCA experience.
On-Time Filing
Avoid penalties with timely compliance & tracking.
End-to-End Support
We handle resolutions, documents & submissions fully.
Compliance Alerts
Annual reminders for auditor-related filings.
Reliable Advisory
Trusted partner for audit & ROC compliance.