Auditor Appointment Form ADT-1: How to File

When a company appoints a statutory auditor, it must report the appointment to the Registrar of Companies through Form ADT-1. The form creates an official record of the auditor appointed by the company and forms an important part of its ROC compliance.

For many companies, the process starts after incorporation and continues whenever the company appoints or reappoints an auditor. Therefore, understanding the auditor appointment form ADT-1, its due date, required documents, and filing process can help companies avoid unnecessary compliance issues.

What Is Form ADT-1?

Form ADT-1 is the form used by a company to intimate the Registrar of Companies about the appointment of its auditor.

The requirement comes under Section 139 of the Companies Act, 2013 and the applicable rules. The company files the form with the ROC after appointing the auditor. The MCA's prescribed ADT-1 form captures information about the company, the nature of appointment, the auditor, tenure, and other relevant details.

Importantly, the company files ADT-1, not the auditor. The auditor provides the required consent and eligibility certificate to support the company's filing.

Is ADT-1 Mandatory?

Yes. Companies need to file ADT-1 when they appoint or reappoint a statutory auditor in situations covered by the applicable provisions. ADT-1 is mandatory for both first and subsequent auditors.

Therefore, companies should check the current requirement instead of relying on older compliance articles.

When Is ADT-1 Due?

The general filing deadline is within 15 days of the auditor's appointment.

For an auditor appointed or reappointed at the AGM, the company should count 15 days from the date of the meeting in which the appointment takes place. Section 139 requires the company to inform the Registrar of the appointment within 15 days of the meeting.

For a first auditor appointed by the Board, the applicable 15-day period runs from the date of that appointment.

This makes it important to distinguish between the auditor appointment date and other annual compliance dates. ADT-1 is an event-based filing linked to the appointment.

Who Files Form ADT-1?

The company is responsible for filing Form ADT-1 with the ROC.

The auditor does not independently submit ADT-1 to the Registrar. Instead, the auditor provides documents that the company uses while preparing the form.

The company must ensure that the information entered in ADT-1 matches the appointment resolution and the auditor's supporting documents.

Documents Required for ADT-1 Filing

Having the documents ready before preparing the form can make the filing process easier.

Common documents include:

1. Auditor's Consent Letter

The proposed auditor provides written consent to accept the appointment.

2. Eligibility Certificate

The auditor provides a certificate confirming eligibility and compliance with the applicable requirements under Section 141 of the Companies Act.

3. Board or Members' Resolution

The company needs the resolution through which the auditor was appointed.

Depending on the appointment, this may be the Board resolution or the resolution passed by members at the AGM.

4. Company Details

The filing requires relevant corporate information, including details that identify the company and its registered records.

5. Auditor Details

The company needs the auditor's professional and registration details for completing the form.

How to File Form ADT-1

The filing process involves several steps.

Step 1: Appoint the Auditor

First, the company must validly appoint the auditor through the appropriate authority.

For the first auditor of a non-Government company, the Board normally makes the appointment within 30 days of incorporation. For subsequent appointments, members generally appoint the auditor at the AGM.

Step 2: Obtain Consent and Eligibility Certificate

Before completing the filing, obtain the auditor's written consent and certificate confirming eligibility.

These documents establish that the proposed appointment meets the applicable requirements.

Step 3: Prepare the Resolution

The company should maintain the relevant appointment resolution as part of its corporate records.

The details in ADT-1 should correspond with the resolution.

Step 4: Complete Form ADT-1

Enter the required company and auditor information in the form.

The MCA's prescribed form includes details such as the nature of appointment, whether joint auditors have been appointed, number of auditors, tenure information, and other relevant particulars.

Step 5: Attach Supporting Documents

Attach the required consent, eligibility certificate, and other applicable documents.

The company should check the attachments carefully before submitting the form.

Step 6: Sign and Submit

The authorised person signs the form using the applicable digital signature and submits it through the MCA filing system.

Step 7: Keep the Acknowledgement

After successful filing, retain the filing acknowledgement and related records with the company's statutory documents.

This provides evidence that the company completed the ROC filing.

ADT-1 Government Fee

The government filing fee for ADT-1 depends on the applicable fee structure and the company's circumstances.

AMpuesto distinguishes between its professional service charge and government filing fees. Its current service page lists ₹1,500 as the all-inclusive professional fee, while applicable government fees are charged at actuals.

Before filing, confirm the applicable government fee for the company and the specific filing.

What Happens If ADT-1 Is Filed Late?

Missing the deadline can result in additional government fees and compliance complications.

The longer a filing remains pending, the more expensive it can become because additional filing fees may apply. A delayed filing can also leave a gap in the company's ROC compliance record.

Professional Assistance for ADT-1 Filing

Companies can prepare and file ADT-1 themselves if they understand the requirements and have the necessary information.

However, professional assistance can be useful when the company is unsure about the applicable deadline, auditor eligibility, supporting documents, or filing requirements.

AMpuesto provides an online auditor appointment and ADT-1 filing service. Its process includes checking auditor eligibility, preparing the appointment resolution, preparing ADT-1, attaching the required consent and eligibility certificate, filing with the ROC, and providing the filing acknowledgement.