Online Form ADT-1 Filing
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Form ADT-1 Filing - Auditor Appointment Process, Due Date & Penalty
The Form ADT-1 is a legal filing that needs to be done to inform the Ministry of Corporate Affairs (MCA) and the Registrar of Companies (ROC) about the appointment of the statutory auditor of the company.
As per Section 139 (1) of the Companies Act, 2013, it is necessary that every company, including one-person companies, private companies, and public companies, and it is mandatory that the company to must appoint an auditor at its first Annual General Meeting (AGM) and must intimate the ROC by submitting the adt-1 form.
The ADT-1 Form filing needs key information such as the name of the auditor, Firm Registration Number (FRN), tenure of appointment, and the company must appoint a statutory auditor and file Form ADT-1 within 15 days of the appointment.
How to File ADT-1 Form on MCA Portal?
For filing the ADT-1 Form on the MCA portal, it is necessary to follow the right steps and procedures to avoid rejections. Here are the Steps mentioned below for the ADT-1 filing process.
- Step 1: Download Form ADT-1 from the MCA Portal - For filing the ADT-1 form, you need to visit the MCA portal at mca.gov.in, and it is suggested to use the latest form version notified by the Ministry of Corporate Affairs (MCA) on 14 July 2025.
- Step 2: Fill in required details - Basic details like company name, CIN, auditor name, Auditor's PAN details, membership number, date of AGM/ Board Resolution Certificate, and lastly tenure of appointment as per MCA guidelines.
- Step 3: Attach all required documents - For effective ADT-1 filing, it is necessary to attach some mandatory certificates like Board Resolution, auditor consent, Section 141 certificate, and company intimation.
- Step 4: Submit the form online on the portal - If the submitted information is correct and as per the guidelines, then the ADT-1 form will be auto-approved by the MCA system during its submission.
- Step 5: Acknowledgement with SRN - Once the registration process is completed, the acknowledgement email will be generated on the registered email of the company with the Service Request Number (SRN).
Documents Required to be Filed With Form ADT-1
The right set of documents, such as PAN card, Mobile number, email address, company name, and more, is required for the ADT-1 Form filing process. Incomplete documentation can lead to rejection of Form ADT-1 submissions on the MCA portal. Refer to the documents checklist mentioned below for an easy filing process, and all the documents must comply with the revised ADT-1 Form as per the MCA notice dated 14 July, 2025.
- Board Resolution / AGM Resolution - Board Resolution is a certified copy of the Board Resolution or AGM Resolution Certificate which states the auditor’s appointment and works as evidence under corporate law. It is a critical document that is required for the ROC ADT-1 filing process, and it must be certified under the Companies Act, 2013.
- Auditor Consent Certificate - This is also a mandatory certificate for filing the ADT-1 Form; it confirms that the auditor has agreed to all meetings and appointments under the eligibility criteria of Section 141 of the Companies Act, 2013.
- Intimation Certificate by Auditor - It is a formal certificate required as proof while filing Form ADT-1, which notifies the auditor of their appointment.
- Section 141 Certificate - All auditor documents must follow the eligibility and compliance requirements of Section 141 of the Companies Act, 2013.
Fees of Filing Form ADT-1 on MCA Portal
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 |
Latest Company Amendment Rules Update for Audit and Auditors, July 2025
The Ministry of Corporate Affairs (MCA) has announced changes to audit-related compliance under the Companies Act, 2013 through the notification G.S.R. 359(E) dated 30th May 2025, which came into force on 14 July 2025. For more information, check the latest amendment rules for auditors.
ADT-1 Form Due Date for Companies in India
Late filing attracts an additional fee on a multiplier basis from the first day of delay to more, by rising to 12 times the normal fee for delays beyond 180 days.
| Scenario | Trigger | Due Date |
|---|---|---|
| Existing company | AGM (Annual General Meeting) | Within 15 days from the AGM date |
| New company (incorporated after 14 July 2025) | First Board Resolution appointing auditor | Within 15 days from the Board Resolution date |
| Casual vacancy | Board appointment of auditor to fill vacancy | It generally takes 30 days in total to complete the full filing process |
Professional Utilities simplifies the ADT-1 Form filing process. The Professional fee for filing ADT-1 Form documentation starts from
What is Form ADT-1?
Form ADT-1 is basically an official intimation, which is submitted by the company for the appointment or reappointment of a statutory auditor to the Registrar of Companies. It is regulated by the MCA under Section 139 of the Companies Act, 2013, as one of the crucial parts of auditor appointment MCA compliance. Filing ADT Forms helps to create transparency and effective working with the auditor and their latest updated details.
ADT-1 form can be filed on the MCA 21 portal online, but it is necessary to file the ADT-1 form before the due date to avoid the penalty. Filing ADT-1 forms is mandatory for both first-time and subsequent auditors.
Who Needs to File Form ADT-1?
Remember that ADT-1 must be filed by the company itself, not by the auditor. It is the company's legal obligation under Section 139(1) of the Companies Act 2013 to appoint an auditor. Here are the types of Companies are required to file the ADT-1 Form.
- Private Companies -All private limited companies which are registered under the Companies Act 2013 must file Form ADT-1 every time they appoint or reappoint a statutory auditor.
- Public Companies -Public limited companies are also required to file the ADT-1 Form. A higher level of public interest is also involved, and compliance with ROC ADT-1 filing is monitored strictly by regulatory authorities.
- Newly Incorporated Companies -Newly incorporated companies who havent filed ADT-1 while appointing their first statutory auditor are required to follow the filing requirements.
- Casual Vacancy Appointments -It is also required to file Form ADT-1 when a statutory auditor is appointed on a casual vacancy
- Appointment and Reappointments at the AGM -When a statutory auditor is appointed or reappointed at the Annual General Meeting (AGM), then it is mandatory to file the ADT-1 form with the Registrar of Companies(ROC)
Who is not required to file Form ADT-1 in India?
Only a few entities are not required to file Form ADT-1 in India under Section 139(1) of the Companies Act. Here is the list of companies that are not required to file Form ADT-1.
- LLPs - Not mandated to file under the Companies Act, 2013
- Partnership firms - These firms are not applicable for ADT-1 filing
Difference between ADT-1 vs ADT-2: Table Comparison
ADT-1 Form is often confused with the ADT-2 Form, but in reality both forms have different workings, such as ADT-1 deals with appointing the auditor while ADT-2 filing deals with the process of removing the auditor before their term ends. Here is a more in-depth difference between ADT-1 and ADT-2 mentioned.
| Parameter | Form ADT-1 | Form ADT-2 |
|---|---|---|
| Purpose for Filing | Intimation of auditor appointment (including first auditor) | Application for removal of auditor before expiry of term |
| Filed By | Company | Company |
| Approval Required | None (intimation only) | Prior approval of the Central Government required |
| Time Limit | 15 days from appointment | Within 30 days of passing the Board Resolution |
| Applicable Event | Appointment / Reappointment of auditor | Premature removal of auditor under Section 140(1) |
| Additional Requirement | Board Resolution and auditor's consent/eligibility certificate | Special Resolution of shareholders after Central Government approval |
| Portal | MCA21 | MCA21 |
ADT-1 Form deals with the initial process of recruiting an Auditor, while ADT-2 Form is highly introspective and helps bring about change by terminating the existing Auditor. The ADT-3 filing is a separate process that deals with the resignation of an Auditor within a tenure of 30 days.
ADT-1 Form Validity Timeline
Incorporation - Board appointment within 30 days (Section 139(6)) - ADT-1 within 15 days of the resolution - effective outer limit around 45 days. No competitor lays out the combined timeline, and it is the exact question newly incorporated companies ask.
How to Download the ADT-1 Form from the MCA Portal?
ADT-1 is available online at the Ministry of Corporate Affairs (MCA) Portal, and by following the right process, it can be downloaded easily. Here is the three-step guide mentioned to download the ADT-1 form.
- Step 1: Download the form -Visit the Ministry of Corporate Affairs portal (MCA), and under the MCA Service section, download the ADT-1 Form’s latest version as of July 2025.
- Step 2: Download other related forms -Through the same portal, Auditors can easily download other forms like ADT-2, which deals with terminating the auditor before their tenure completion; ADT-3 Form, which deals with taking the resignation in the tenue of 30 days, and ADT-4 for reporting fraud by the auditor.
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.
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:
| 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 |
Important Points regarding Form ADT-1
Understanding the important provisions of Form ADT-1 helps companies ensure proper auditor appointment compliance.
- 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.
Why to Choose Professional Utilities for ADT-1 Filing in India?
ADT-1 Filing process is not an easy task to do. Mistakes like wrong certificates can delay the filing process. Our team has experts for every filing process, such as documentation preparation or submission, and it is done accurately with zero errors.
Professional Utilities has transparent filing support with fair pricing and follows the latest updates related to auditor appointment as per MCA guidelines. Book your appointment today with us for a smooth ADT-1 online filing process.
FAQ’s On Online Form ADT-1 Filing
What is adt 1 in MCA?
ADT-1 is an official e-Form proposed by the Ministry of Corporate Affairs (MCA) for companies to notify the Registrar of Companies (ROC) about the appointment and change of a statutory auditor.
How to file ADT-1 in MCA?
ADT-1 Form can be filed on the official Ministry of Corporate Affairs Portal, within 15 days of the company's Annual General Meeting (AGM) or Board meetings for the new Auditors.
What is the due date for filing form ADT-1?
The due date for filing the ADT-1 form is 15 days after the auditor's appointment, which also depends on the type of company, like whether it exists or is a new one.
What is form ADT-1 used for?
Form ADT-1 is basically a statutory e-form that is filed with the Registrar of Companies (ROC) by companies about the appointment, reappointment, or change of a company's auditor under Section 139 of the Companies Act, 2013.
How to check an ADT-1 form status on MCA?
You can easily check the status of the filed ADT-1 form on the MCA Portal by using the allotted Service Request Number (SRN) via email or the company's filing history details.
What documents are required to file form ADT-1?
For filing the ADT-1 Form, there are a few sets of documents required, Basic deatils of the Auditor, written consent by the Auditor, Company Intimation Certificate, eligibility certificate, and more.
Are companies required to obtain immunity certificates for DPT-3
and
other forms?
Companies are required to obtain immunity certificates for DPT-3 and other forms only when such immunity schemes are notified by the MCA, as these certificates protect companies from penalties or prosecution for past non-compliances once the required forms are filed correctly within the specified timeline.
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- Written by: Abhishek Yadav
- Fact-checked: Sahil Singh
- Updated on: April 04, 2026
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