Introduction

Under Section 139 of the Companies Act, 2013, every company in India must formally appoint an auditor and file the details with the Registrar of Companies (ROC) using Form ADT-1.

This filing is essential to confirm the auditor’s appointment, tenure, and consent, ensuring legal transparency in company financial reporting.

In this blog, Bisways Consulting Group explains the procedure, timeline, and documents required for filing Form ADT-1 accurately on the MCA portal.

What Is Form ADT-1?

Form ADT-1 is an MCA e-form used to inform the ROC about the appointment of a statutory auditor by a company.

The auditor is appointed either:

• At the company’s First Annual General Meeting (AGM), or

• Within 30 days of incorporation in the case of a newly formed company.

Once filed, ADT-1 becomes part of the company’s official ROC records, providing a transparent audit trail of statutory appointments.

Legal Requirement and Section Reference

• Section 139(1) of the Companies Act mandates that companies must appoint an auditor at the first AGM, who will hold office for five years, subject to ratification in subsequent AGMs.

• The appointment must be reported to the ROC through Form ADT-1 within 15 days of the AGM.

• Non-filing leads to penalties on both the company and its officers.

⚠ Note: The form must also be filed for every new appointment, reappointment, or resignation of an auditor.

Who Should File Form ADT-1?

The responsibility for filing lies with the company, not the auditor.

It applies to:

• Private Limited and Public Limited Companies

• One Person Companies (OPCs).

• Section 8 Companies.

The auditor, however, must give a written consent and eligibility certificate before the company files ADT-1.

Documents Required for Filing

• 1. .Board Resolution or AGM resolution approving auditor appointment.

• 2. Auditor’s Consent Letter (Form 6) confirming eligibility under Section 141

• 3. Certificate from the auditor under Section 139(1) stating qualification and non-disqualification.

• 4. Intimation letter from the company to the auditor regarding appointment

• 5. .Digital Signature Certificate (DSC) of a director or authorised signatory.

Step-by-Step ADT-1 Filing Process

• Log in to the MCA Portal .

• 2. Download the Form ADT-1 (available under ROC filings).

• 3. Enter company details, CIN, and auditor particulars.

• 4.Specify period of appointment and membership number of the auditor

• 5. Attach all supporting documents.

• 6. Digitally sign with DSC of the director and certify by a practising CA/CS/CMA

• 7. Upload and pay the statutory ROC filing fees.

• 8. Save the SRN Acknowledgement for compliance records.

Filing Timeline

Penalties for Non-Filing

If Form ADT-1 is not filed within the due date:

• Company Penalty: ₹10,000 to ₹1,00,000.

• Officer in Default: ₹10,000 + ₹100 per day of continuing default (up to ₹5,00,000).

Non-filing may also affect audit compliance status during ROC inspection.

Conclusion

Filing Form ADT-1 is a crucial step to formalise the auditor’s appointment and maintain legal compliance with the Companies Act

It reinforces the company’s commitment to transparent financial governance and audit integrity.

Bisways Consulting Group helps businesses with ADT-1 preparation, documentation, and end-toend MCA filing support — ensuring hassle-free statutory compliance.