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ADT-1 Filing

Form ADT-1 filing within 15 days of AGM for statutory auditor appointment or reappointment — auditor consent letter, eligibility certificate, and MCA e-filing.

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Overview

Form ADT-1 is the intimation filed with the Registrar of Companies (MCA) within 15 days of the Annual General Meeting to report the appointment or reappointment of the company's statutory auditor. The Companies Act, 2013 mandates this filing under Section 139(1) to maintain a public record of every company's statutory auditor. Non-filing of ADT-1 attracts late filing fees (Rs.100/day) and contributes to the company's compliance default record.

Auditor appointment rules: Individual CA auditor — maximum 5 consecutive years; Audit firm — maximum 10 consecutive years. Listed companies and certain prescribed categories have mandatory auditor rotation. First Auditor of a new company is appointed by the Board within 30 days of incorporation — ADT-1 must be filed within 30 days of incorporation or 15 days of the first AGM.

MFiling coordinates the complete ADT-1 filing: obtaining the auditor's written consent and eligibility certificate, drafting the board/shareholder resolution for appointment, and filing on the MCA portal.

MFiling professional charges: from Rs.999 per ADT-1 filing.

Key Benefits

Filed Within 15-Day Deadline
ADT-1 filed promptly after AGM — avoids Rs.100/day late fee and default status on MCA records.
Auditor Consent and Eligibility Verified
MFiling obtains written consent from the auditor confirming willingness to act and absence of disqualifications.
Rotation Compliance Tracked
Auditor tenure tracked — MFiling alerts when mandatory rotation is approaching for listed or prescribed companies.
First Auditor Appointment Managed
For new companies — first auditor appointment by Board within 30 days of incorporation handled with ADT-1.
Casual Vacancy Filled Promptly
Board-level casual vacancy (due to auditor resignation) filled and ADT-1 filed within required 30 days.

Documents Required

Written Consent Letter from Auditor (CA or Firm) Confirming Willingness to Act
Eligibility Certificate from Auditor Confirming Non-Disqualification under Section 141
Peer Review Certificate (for listed companies and specified public interest entities)
Board Resolution or Shareholder Resolution for Auditor Appointment
Auditor's PAN, Membership Number, and Firm Registration Number (for firm appointments)
Copy of Company's Appointment Intimation Letter to the Auditor (confirming appointment and terms)
ADT-1 Filing Fee Receipt — Rs.200 to Rs.600 based on Nominal Share Capital of the Company

How it Works

AGM Resolution for Auditor Appointment (AGM date)

Pass ordinary resolution at AGM for auditor appointment/reappointment — prepare certified true copy.

Obtain Auditor's Consent Letter (Day 1–2 after AGM)

Request written consent from the appointed auditor confirming willingness to act as statutory auditor.

Obtain Eligibility Certificate from Auditor (Day 1–3 after AGM)

Auditor certifies non-disqualification under Section 141 — includes peer review certificate for listed companies.

File ADT-1 on MCA Portal (Within 15 days of AGM)

Log in to MCA21, file Form ADT-1 with consent letter, eligibility certificate, and board/shareholder resolution — within 15 days of AGM.

Receive MCA Acknowledgement (Same day)

ADT-1 processed — MCA acknowledgement number received and filed in compliance record.

Verify Auditor Tenure Limits Before Appointment (Before AGM)

Confirm individual CA has not exceeded 5 consecutive years and audit firm has not exceeded 10 consecutive years — rotation is mandatory beyond these limits.

Submit Form ADT-1 and Receive SRN (Same day as filing)

Form ADT-1 is auto-approved by MCA system — Service Request Number (SRN) generated immediately as proof of filing.

Frequently Asked Questions

Is ADT-1 required every year even if the same auditor is being reappointed?
Yes. ADT-1 must be filed within 15 days of every AGM where the auditor is appointed or reappointed — including routine reappointments of the same auditor. The only exception is where the auditor's original appointment was for a 5-year term under the Companies Act and the reappointment is occurring within that term — in which case no new ADT-1 is required until a new appointment is made. MFiling advises on the applicable procedure based on the company's audit engagement structure.
What happens if the statutory auditor resigns mid-year?
If a statutory auditor resigns before completing the term, the Board of Directors must appoint a new auditor (casual vacancy) at a Board meeting within 30 days of the resignation. The new auditor holds office until the conclusion of the next AGM. ADT-1 for the casual vacancy appointment must be filed within 30 days of the Board appointment. The resigning auditor must also file ADT-3 (statement of resignation) on the MCA portal within 30 days of resignation.
What are the late filing fees for ADT-1 if filed after 15 days?
ADT-1 late filing fees are based on a multiplier of the normal filing fee: 2x normal fee for delays up to 30 days, 4x for 30–60 days, 6x for 60–90 days, 10x for 90–180 days, and 12x for delays beyond 180 days. The normal fee is Rs.200 to Rs.600 based on the company's nominal share capital. Additionally, non-filing of ADT-1 is noted in the company's default record and may attract scrutiny during future ROC inspections.
Service Price
₹999
Starting price · GST extra
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Filed Within 15-Day Deadline
ADT-1 filed promptly after AGM — avoids Rs.100/day late fee and default status on MCA records.
Auditor Consent and Eligibility Verified
MFiling obtains written consent from the auditor confirming willingness to act and absence of disqualifications.
Rotation Compliance Tracked
Auditor tenure tracked — MFiling alerts when mandatory rotation is approaching for listed or prescribed companies.
First Auditor Appointment Managed
For new companies — first auditor appointment by Board within 30 days of incorporation handled with ADT-1.
Casual Vacancy Filled Promptly
Board-level casual vacancy (due to auditor resignation) filled and ADT-1 filed within required 30 days.

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Service Price
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Starting price · GST extra

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