Form ADT-1: Documents Required, When to File, Due Date, Fees, Penalty
Updated on June 17, 2021 04:58:42 PM
A company uses form ADT-1 to inform the Registrar of Companies (ROC) about the appointment of its Auditor each year in a prescribed manner. When a company appoints an auditor, it is mandatory to inform the ROC about the appointment as per section 139(1) of the Companies Act, 2013. It is to be filed within 15 days of its annual general meeting or first board meeting.
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.
When Should the Form ADT-1 be Filed with MCA?
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.
Documents Required to be Filed With Form ADT-1
Copy of Company’s Board Resolution
Written Consent from the Auditor for appointment
Certificate from Auditor that he/she is not disqualified from being appointed as an Auditor u/s 141
Copy of Intimation given by the company to the Auditor
File ADT-1 Form with Experts
Fees of Filing Form ADT-1 on MCA Portal
The fees of filing Form ADT-1 with the registrar of companies are as follows:
Share capital of company (₹)
Less than 1 lakh
Between 1,00,000 and 4,99,999
Between 5,00,000 and 24,99,999
Between 25,00,000 and 99,99,999
1,00,00,000 or above
Penalty on Late Filing of Form ADT-1
Failure to file Form ADT-1 on time or late filing will lead to a penalty which are as follows:
Delay in Filing (No. of Days)
Upto 30 days
Twice the Normal Fees
Between 30 days to 60 days
4 times of Normal Fees
Between 60 days to 90 days
6 times of Normal Fees
Between 90 days to 180 days
10 times of Normal Fees
More than 180 days
12 times of Normal Fees
Important Points regarding Form ADT-1
All the companies must file Form ADT-1 whether it is a listed, unlisted, private, public, or other company.
It is the company’s responsibility to file Form ADT-1, not the auditor.
The company is required to file Form ADT-1 even when the appointment of an auditor is for a casual vacancy.
It is believed generally that Form ADT-1 is not required to be filed for the appointment of the first auditor because rule 4(2) of company rules, 2014 mentions only about section 139(1) - appointment of auditors and not about section 139(6) - appointment of the first auditor. However, filing Form ADT-1 for the appointment of the first auditor is recommended and is a good practice.
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Frequently Asked Questions (FAQs)
Should I file ADT 1 for the first auditor?
Yes, filing Form ADT-1 for the appointment of the first auditor is recommended and is a good practice.
What is ADT 1?
ADT-1 is an intimation form which is used to inform the registrar of companies about the appointment of its auditor every year.
When to file ADT 1?
Form ADT-1 needs to be filed by every company within 15 days from the date of annual general meeting or first board meeting.