Updated on October 14, 2025 05:27:40 PM
In order to notify the Ministry of Corporate Affairs (MCA) that a company has appointed an auditor, Form ADT‑1 must be submitted. All companies, except One Person Companies (OPCs), must designate an auditor at their first Annual General Meeting (AGM) and submit the information to the Registrar of Companies (ROC) using Form ADT‑1, as per Section 139(1) of the Companies Act, 2013.
Because it provides the ROC with the auditor's name, firm registration number, tenure, and consent to serve as the company's statutory auditor, the ADT‑1 filing is essential. Within 15 days of the end of the AGM where the auditor was appointed or reappointed, the ADT‑1 filing is due. There are ADT‑1 late fees if the business doesn't file by the deadline. Timely filing is crucial because the penalty includes additional fees that are calculated for each day of delay.
Form ADT‑1 is a requisite form to be submitted with the Ministry of Corporate Affairs (MCA) for intimating the appointment of an auditor by a company. As per Section 139(1) of the Companies Act, 2013, all companies except One Person Company (OPC) are required to appoint an auditor during their first Annual General Meeting (AGM) and submit the details to the Registrar of Companies (ROC) in Form ADT‑1.
Form ADT-1 is an intimation filed by every company with the registrar of companies at the MCA portal about the appointment of the Auditor of the company. Under section 139 of the Companies Act, 2013, all companies must file this form within 15 days of the annual general meeting where the new Auditor is appointed. It is required to be filed every year with ROC as a notice of appointment of the Auditor after the annual general meeting.
ADT-1 Form is required to be filed with the Registrar of Companies within 15 days of the Annual General Meeting in which the Auditor was appointed or reappointed. For example, if the company's AGM was held on 30th September 2021, the company must file the Form ADT-1 on the MCA portal by 14th October 2021.
Form ADT-1 must be filed within 15 days from the company's first board meeting in case of new incorporation of a company. The first board meeting is required to be conducted within 30 days of incorporation in which the board of directors appoints the Auditor of the company.
The fees of filing Form ADT-1 with the registrar of companies are as follows:
Serial No. | Share capital of company (₹) | Fees (₹) |
---|---|---|
1 | Less than 1 lakh | 200 |
2 | Between 1,00,000 and 4,99,999 | 300 |
3 | Between 5,00,000 and 24,99,999 | 400 |
4 | Between 25,00,000 and 99,99,999 | 500 |
5 | 1,00,00,000 or above | 600 |
Failure to file Form ADT-1 on time or late filing will lead to a penalty which are as follows:
Serial No. | Delay in Filing (No. of Days) | Penalty Applicable |
1 | Upto 30 days | Twice the Normal Fees |
2 | Between 30 days to 60 days | 4 times of Normal Fees |
3 | Between 60 days to 90 days | 6 times of Normal Fees |
4 | Between 90 days to 180 days | 10 times of Normal Fees |
5 | More than 180 days | 12 times of Normal Fees |
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ADT-1 is an intimation form which is used to inform the registrar of companies about the appointment of its auditor every year.
Yes, filing Form ADT-1 for the appointment of the first auditor is recommended and is a good practice.
Form ADT-1 needs to be filed by every company within 15 days from the date of annual general meeting or first board meeting.
Yes, it is mandatory for One Person Company to file Form ADT-1 every year.
It is the company’s responsibility to file Form ADT-1, not the auditor.
Yes. As per section 139(1) of the Companies Act, 2013, it is mandatory for every company to inform the ROC about the appointment of its auditor in ADT-1 Form.
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