First Auditor
Board appoints within 30 days of incorporation. File ADT-1 within 15 days of the Board Resolution. (Mandatory for companies after 14 July 2025 amendment.)
ADT-1 FILING
Adt1 Filing Registration
File Form ADT-1 with the ROC within 15 days of auditor appointment under Section 139. First auditor, reappointment or casual vacancy — board resolution, auditor consent, Section 141 eligibility and MCA portal filing. Government fee ₹200–₹600 extra. Same-day processing support.
15 DaysFrom AGM / Board Resolution
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WITHIN 15 DAYS OF APPOINTMENT
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SAMPLE
ADT-1 Filing Certificate
Government Authority / MCA — sample official certificate
Illustrative sample. Your official certificate is issued after approval.
01
Section 139 · Rule 4(2)
Mandatory intimation of statutory auditor appointment to the ROC
02
Within 15 Days
From AGM date (subsequent/reappointment) or Board Resolution (first auditor / casual vacancy)
03
STP Processing
Straight-through processing on MCA — typically auto-approved with SRN on submission
04
Late Fee Multiplier
2x to 12x of normal government fee depending on length of delay
OVERVIEW
What is Form ADT-1?
Form ADT-1 is a mandatory e-form filed with the Registrar of Companies to intimate the appointment of a statutory auditor under Section 139 of the Companies Act, 2013 and Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. Every company must file it within 15 days of the appointment date.
The form captures company CIN, auditor details (individual or firm), membership number, FRN, term of appointment and written consent. It covers first auditor (after Board resolution within 30 days of incorporation), subsequent appointment/reappointment at AGM, and casual vacancy. Processing is STP (straight-through) with auto-approval and SRN generation.
Governing Law
Section 139 · Rule 4(2)
Due Date
15 days from appointment
Portal
MCA V3 (mca.gov.in)
Gov Fee
₹200–₹600 (by capital)
WHO FILES
Applicability
| Entity Type | ADT-1 Required? | Notes |
|---|---|---|
| Private Limited Company | Yes | After every AGM auditor appointment |
| Public Limited Company | Yes | Rotation rules may apply by size |
| One Person Company | Yes | Board appoints; file within 15 days |
| Section 8 Company | Yes | Same rules; fee may be lower for no-share-capital |
| LLP / Partnership Firm | No | Not under Companies Act auditor appointment rules |
DUE DATE
When to File ADT-1
Subsequent / Reappointment
Shareholders appoint/reappoint at AGM. File ADT-1 within 15 days of the AGM date.
Casual Vacancy
Board or general meeting fills vacancy. File ADT-1 within 15 days of the resolution appointing the new auditor.
If Board Misses 30 Days
EGM must appoint the first auditor within 90 days of incorporation; then file ADT-1 within 15 days of that appointment.
2025 AMENDMENT
G.S.R. 359(E) — Effective 14 July 2025
First Auditor ADT-1 Mandatory
ADT-1 is explicitly required for first auditor appointments. File within 15 days of Board Resolution. Prescribed fee ₹300 for this filing in many cases.
Revised Form Format
Form updated with additional fields for first auditor details. Use the current MCA form version.
ADT-4 Electronic
Fraud reporting (ADT-4) moved to mandatory electronic filing.
Practical Impact
Companies incorporated after 14 July 2025 should plan Board appointment within 30 days and ADT-1 within the next 15 days (about 45 days from incorporation).
PROCESS
How We File ADT-1
1. Eligibility & Consent
Verify auditor eligibility under Section 141. Obtain written consent and eligibility certificate from the auditor.
2. Resolution
Board resolution (first auditor / casual vacancy) or AGM resolution (subsequent/reappointment). Draft minutes as needed.
3. Prepare Form
Fill ADT-1 with CIN, auditor details, FRN, term and attachments (consent, certificate, resolution).
4. Submit on MCA
Affix DSC, pay government fee, submit on MCA V3. STP processing — SRN and acknowledgment typically on submission.
5. Confirm
Share SRN and filing acknowledgment. Retain for audit and annual compliance records.
DOCUMENTS REQUIRED
What We Need
1. Auditor Consent
Written consent of the auditor (individual or firm) to act as statutory auditor.
2. Section 141 Certificate
Certificate that the auditor is eligible and not disqualified under Section 141.
3. Board / AGM Resolution
Certified copy of the resolution appointing or reappointing the auditor.
4. Auditor Details
Name, membership number, FRN (if firm), address and term of appointment.
5. Company Details
CIN, authorised capital (for fee), and authorised signatory DSC.
6. DSC
Digital signature of the director authorised to sign the form.
PENALTIES
Late Filing Cost
| Delay Period | Additional Fee (Multiplier) |
|---|---|
| On time (within 15 days) | No additional fee |
| Up to 30 days late | 2× normal fee |
| 31–60 days late | 4× normal fee |
| 61–90 days late | 6× normal fee |
| 91–180 days late | 10× normal fee |
| More than 180 days late | 12× normal fee |
Company and officers in default may also face penalties under Section 139 / Section 450. File within 15 days to avoid multipliers.
WHY CHOOSE US
Why Corporate Mart for ADT-1?
Within 15 Days
We track AGM or Board resolution date so ADT-1 is filed before the deadline and late-fee multipliers are avoided.
Eligibility & Consent
Section 141 check and auditor consent coordinated so the form is complete and not rejected.
2025 Amendment Ready
First auditor ADT-1 handled for companies incorporated after 14 July 2025 as required by G.S.R. 359(E).
Same-Day Focus
Form prepared, submitted with DSC and SRN shared so your record is updated quickly.
Consent → Resolution → ADT-1 → MCA Submit → SRN
FAQ
Frequently Asked Questions
Within 15 days from the date of the resolution appointing the auditor — AGM date for subsequent/reappointment, or Board Resolution date for first auditor and many casual vacancy cases.
Every company under the Companies Act when appointing or reappointing a statutory auditor — Pvt Ltd, public, OPC, Section 8, Nidhi. LLPs and partnership firms do not file ADT-1 for auditor appointment under this form.
Yes. After the 2025 amendment (effective 14 July 2025), ADT-1 is mandatory for first auditor appointments. Board appoints within 30 days of incorporation; file ADT-1 within 15 days of that resolution.
Typically ₹200 to ₹600 based on authorised share capital. First auditor filing may have a prescribed fee of ₹300 under the 2025 rules. Confirm current MCA fee schedule at filing.
Additional fee as a multiplier of the normal fee: 2× (up to 30 days late), 4× (31–60), 6× (61–90), 10× (91–180), 12× (beyond 180 days).
Auditor's written consent, Section 141 eligibility certificate, Board or AGM resolution, auditor details (name, membership, FRN) and director DSC for submission.
Yes. Processing is STP (straight-through). On successful submission you typically receive an SRN and the form is auto-approved.
An extraordinary general meeting must appoint the auditor within 90 days of incorporation. Then file ADT-1 within 15 days of that appointment.
