What is Form ADT-1?
Form ADT-1 is a statutory return filed by companies with the Registrar of Companies (ROC) to report the appointment or reappointment of a statutory auditor under Section 139 of the Companies Act, 2013. It formally notifies the Ministry of Corporate Affairs (MCA) about auditor appointments made at the Annual General Meeting (AGM) or by the Board for first appointments.
As of July 2025, ADT-1 filing became mandatory for all first auditor appointments, including Board-approved selections, not just AGM appointments. Filing must be completed within 15 days of the appointment date.
Who Must File ADT-1?
| Company Type | Trigger |
|---|
| All Private Limited Companies | Every auditor appointment or reappointment |
| All Public Limited Companies | Every auditor appointment or reappointment |
| One Person Companies (OPC) | Auditor appointment |
| Newly Incorporated Companies | First auditor appointment (within 30 days by Board) |
| Companies with Casual Vacancy | Appointment of replacement auditor |
Filing Deadline
| Scenario | Deadline |
|---|
| New company — first auditor (Board appointed) | Within 45 days of incorporation (30 days Board meeting + 15 days filing) |
| Existing company — AGM reappointment | Within 15 days of AGM date |
| Casual vacancy appointment | Within 15 days of Board appointment |
Late Filing Penalties
| Delay Period | Fee Multiplier |
|---|
| Up to 30 days | 2× normal fee |
| 30–60 days | 4× normal fee |
| 60–90 days | 6× normal fee |
| 90–180 days | 10× normal fee |
| Beyond 180 days | 12× normal fee |
Information Required in ADT-1
- Auditor category — Individual CA or CA Firm
- ICAI Membership Number / Firm Registration Number (FRN)
- Auditor PAN and professional address
- Appointment period (number of years)
- Date of appointment and AGM date
- Previous auditor details (if replacing an earlier auditor)
