Form ADT-1: Due Date, Documents & Filing Process

Every company needs an independent professional to check its financial records and audit its financial statements. This professional is called a statutory auditor.

But appointing an auditor is not the only step. The company also needs to complete the required formalities and inform the government about the appointment.

This is where Form ADT-1 comes in. It helps a company report its auditor’s appointment to the Registrar of Companies.

Need assistance? Connect with Startup Movers for Form ADT-1 filing, statutory auditor appointment and MCA compliance support to keep your company’s filings on track.

What Is Form ADT-1?

Form ADT-1 is an electronic form filed with the Ministry of Corporate Affairs (MCA) to inform the Registrar of Companies (ROC) about the appointment or reappointment of a company’s statutory auditor.

It is prescribed under Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014, read with Section 139 of the Companies Act, 2013.

In simple words, Form ADT-1 is used by a company to officially tell the ROC who its auditor is.

The form helps the ROC keep a record of the company’s auditor and the auditor’s appointment. It is an important part of the company’s statutory compliance process.

The company files Form ADT-1 online through the MCA portal and submits the required information and documents about the appointment.

Why Is Form ADT-1 Used?

Form ADT-1 is used to officially inform the ROC about a company’s auditor appointment.

Its main purposes are:

• To report the appointment: It informs the ROC about the company’s auditor.
• To report reappointment: It records the auditor’s reappointment where a fresh filing is required.
• To maintain compliance: It helps the company meet the applicable MCA filing requirements.
• To maintain official records: It creates a record of the auditor’s appointment.

Remember, appointing an auditor and filing Form ADT-1 are two separate steps. Where filing is mandatory, completing only the appointment is not enough.

Who Needs to File Form ADT-1?

The company is responsible for filing Form ADT-1, not the auditor personally.

Companies covered by Section 139(1) generally need to file the form when their statutory auditor is appointed or reappointed at the relevant general meeting.

This generally includes:

• Private limited companies.
• Public limited companies.
• Listed and unlisted companies.
• Other companies, covered by the applicable provisions.

The requirement does not depend only on the company’s turnover or profit. It depends on the type of appointment and the relevant legal provisions.

Want to know how to appoint an auditor for your company? Read our guide on How to Appoint an Auditor in a Private Limited Company to understand the appointment process and key requirements.

When Is Form ADT-1 Applicable?

The filing requirement depends on how the auditor is appointed. The table below explains whether filing is mandatory, recommended or needs further clarification.

Important: The revised Form ADT-1, effective from 14 July 2025, includes options for reporting the first auditor and certain other appointment types. However, adding an option to the form does not automatically make filing mandatory for every type of appointment. The MCA has specifically clarified that filing for the first auditor is not mandatory, while recommending that companies file it anyway.

What Are the Contents of Form ADT-1?

Form ADT-1 contains information about the company, its auditor and the auditor’s appointment. The main details asked for in the form include:

• Company details: CIN, company name, registered office address and email ID.
• Type of appointment: Whether the form relates to a first auditor, an appointment or reappointment at an AGM, a casual vacancy, removal or another type of appointment.
• Appointment details: Date of appointment, AGM date where applicable, and whether joint auditors have been appointed.
• Auditor details: Whether the auditor is an individual or an audit firm, along with the relevant name, PAN, membership number or firm registration number, address and email ID.
• Audit tenure: The financial years for which the auditor has been appointed.
• Previous auditor details: Information about the previous auditor and the reason for the vacancy, where applicable.
• Other required declarations: Information about auditor rotation, Audit Committee recommendations and relevant Tribunal orders, where applicable.
• Declaration and digital signature: Confirmation of the information provided and the digital signature of the authorised person.

The exact fields depend on the type of appointment. The company should complete all mandatory fields and provide the required attachments before submitting the form through the MCA portal.

What Is the Due Date for Form ADT-1?

For an auditor appointed or reappointed at a meeting covered by Section 139(1), the company must generally file Form ADT-1 within 15 days of the meeting.

For Example: ABC Private Limited holds its Annual General Meeting (AGM) on 30 September 2026 and appoints its statutory auditor at that meeting.

The company should file Form ADT-1 by 15 October 2026, subject to the applicable rules for calculating the deadline.

For a first auditor appointed by the Board, the Board’s appointment deadline is generally 30 days from incorporation. This is different from the 15-day filing deadline for appointments covered by Section 139(1).

Documents Required for Form ADT-1

Before filing Form ADT-1, the company should collect the required documents and details.

The company should also keep its CIN, registered office details, appointment date, relevant financial year details and digital signature ready.

Note: The exact attachments depend on the appointment type and the current MCA form instructions. Not every document listed above must necessarily be uploaded in every case.

How to File Form ADT-1 on the MCA Portal

Form ADT-1 is filed online through the Ministry of Corporate Affairs portal. Follow these steps:

• Complete the auditor’s appointment: Appoint the auditor through the Board or members, as required for the particular appointment.
• Collect the documents: Obtain the auditor’s written consent, eligibility certificate and the required appointment resolution.
• Visit the MCA portal: Go to www.mca.gov.in.
• Open Form ADT-1: Find the form under the company e-filing services and use the latest version.
• Enter company details: Fill in the company’s CIN, name, registered office address and email ID.
• Select the appointment type: Choose the correct option, such as auditor appointment at an AGM, reappointment or first auditor appointment.
• Enter auditor details: Provide the auditor’s name, membership number, firm details where applicable, appointment date and period of appointment.
• Attach the required documents: Upload the resolution, consent, eligibility certificate and any other documents required for that appointment.
• Digitally sign the form: Have the form signed by the authorised signatory and complete any professional certification required by the current form instructions.
• Submit and pay the fee: Submit the form and pay the applicable MCA filing fee. An additional fee may apply if the filing is late.
• Save the acknowledgement: Keep the Service Request Number (SRN), payment receipt and submitted form for the company’s records.
• Check the filing status: Track the submission on the MCA portal and retain the filing acknowledgement.

What Is the Fee for Filing Form ADT-1?

The government fee for filing Form ADT-1 depends on the company’s nominal share capital. The normal filing fee ranges from ₹200 to ₹600. Companies without share capital generally pay ₹200.

Form ADT-1 Government Filing Fees

Additional Fees for Late Filing

If the company files Form ADT-1 after the due date, an additional fee applies. The amount depends on how late the form is filed.

Example: If a company’s normal filing fee is ₹400 and it files Form ADT-1 within the first 15 days of delay, it may need to pay ₹400 as the normal fee plus ₹400 as the additional fee, making the total ₹800.

Note: These are government filing fees, not professional fees charged by a CA or CS.

What Happens If Form ADT-1 Is Filed Late?

Late filing may attract an additional fee under the applicable MCA fee rules. The amount depends on the relevant fee provisions and the period of delay.

A company should remember that appointing an auditor incorrectly and failing to file the required form are separate compliance issues. Paying a late fee does not automatically resolve every possible issue relating to the appointment.

To avoid delays, the company should collect the required documents in advance and keep track of the filing deadline.

Conclusion

Form ADT-1 is used to inform the ROC about a company’s statutory auditor appointment or reappointment. For appointments covered by Section 139(1), the company generally needs to file it within 15 days of the meeting. The process involves entering company and auditor details, attaching the required documents, digitally signing the form and paying the applicable fee.

Filing for the first auditor is not mandatory under the current rule, but the MCA recommends it. Completing the required formalities on time helps the company maintain its statutory compliance records.

Need assistance? Connect with Startup Movers for Form ADT-1 filing, statutory auditor appointment and MCA compliance support to keep your company’s filings on track.