Learn ADT-1 auditor appointment and filing requirements, including the 15-day deadline, required documents
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ADT-1 is used to inform the Registrar of Companies about the appointment of an auditor in compliance with the relevant provisions of the Companies Act, 2013. The notice to be filed under Section 139(1) and Rule 4(2) of Companies (Audit and Auditors) Rules within a period of 15 days from the date of the meeting in which the auditor is appointed.
Form ADT-1 is a statutory notice to be issued to the Registrar of Companies to inform him about the appointment of an auditor in the circumstances covered by Section 139(1) of the Companies Act, 2013.
139(1) provides for appointment of an individual or a firm as an auditor at the first Annual General Meeting and thereafter as per statutory framework. It also requires that the company notifies the auditor and files notice of the appointment with the Registrar within 15 days of the meeting at which the auditor is appointed. Subsection (1) of section 139 states that appointment includes re-appointment.
The Companies (Audit and Auditors) Rules, 2014 Rule 4(2) Form ADT-1 says notice to Registrar under fourth proviso to section 139(1) is to be filed in Form ADT-1.
So, in effect, the ADT-1 is a ROC intimation of the auditor appointment and not the corporate resolution per se.
The company is responsible for filing the notice of appointment with the Registrar in the circumstances covered by Section 139(1).
ADT-1 can therefore become relevant when an auditor is:
The exact compliance route should always be checked against the company's circumstances because the Companies Act contains different provisions for first auditors, subsequent auditors, casual vacancies, resignation and removal.
The statutory trigger for ADT-1 is particularly important.
Section 139(1) requires the company to file notice of an auditor's appointment with the Registrar within 15 days of the meeting in which the auditor is appointed. Rule 4(2) prescribes ADT-1 for this notice.
For example, if an auditor is appointed at an AGM held on 30 September, the 15-day period should be calculated from the meeting date in accordance with the applicable legal rules.
The company should not confuse:
Maintaining a clear compliance trail helps prevent deadline and documentation errors.
For an appointment covered by Section 139(1), ADT-1 is required to be filed within 15 days of the meeting in which the auditor is appointed.
Suppose a company's AGM takes place on:
30 September 2026
and the members appoint or re-appoint the statutory auditor at that meeting.
The company should calculate the 15-day filing period from the appointment meeting and complete the ADT-1 filing within the prescribed period.
Companies should avoid leaving the filing until the final day because information, signatures, certification or MCA portal issues can delay submission.
This is one of the most important distinctions when discussing ADT-1.
| Particular | First Auditor | Subsequent Auditor |
|---|---|---|
| Main provision | Section 139(6) / applicable provisions | Section 139(1) |
| Appointment | Generally by Board in case of non-Government company | Members at AGM |
| Timing | Board appointment within prescribed period after incorporation | At applicable AGM |
| Term | Generally until conclusion of first AGM | Statutory term under Section 139 |
| ADT-1 position | Requires careful consideration of the applicable provision | Section 139(1) specifically provides the Registrar notice and Rule 4(2) prescribes ADT-1 |
| Key documents | Consent, eligibility and appointment records | Consent, eligibility certificate, resolution and ADT-1 |
Section 139(6) separately deals with the first auditor of a company other than a Government company. Recent professional guidance has also highlighted the distinction between the first-auditor appointment under Section 139(6) and the ADT-1 filing requirement expressly linked to Section 139(1).
Therefore, companies should not automatically assume that every first-auditor appointment follows exactly the same ADT-1 mechanism as an AGM appointment under Section 139(1).
Before preparing ADT-1, companies should keep the relevant corporate and auditor information ready.
Common information and documents may include:
The prescribed ADT-1 format itself contains fields covering company information, nature of appointment, auditor category, PAN, name, membership/registration details and other appointment-related information.
First, determine whether the company is appointing a first auditor, subsequent auditor, re-appointing an auditor or filling another type of vacancy.
The applicable statutory provision should be identified before filing.
Before appointment under the applicable provision, obtain the proposed auditor's written consent.
Section 139(1) requires the written consent of the auditor before the appointment is made.
The auditor should provide the prescribed certificate confirming eligibility and compliance with applicable conditions.
Rule 4 requires the auditor to certify matters including eligibility, absence of disqualification, compliance with the applicable term and prescribed limits.
The company should complete the appropriate corporate approval process.
For a subsequent statutory auditor appointment under Section 139(1), the appointment is made by members at the applicable AGM.
The resolution and meeting records should be retained with the company's statutory records.
Prepare the information required for ADT-1, including:
Use the current MCA filing environment to access the applicable company filing services.
The Ministry of Corporate Affairs has moved company forms and services into its MCA V3 environment, including company filing functionality.
Locate the applicable Form ADT-1 — Information to the Registrar by Company for Appointment of Auditor.
Verify that the form and filing route correspond to the company's circumstances.
Enter or verify:
Provide the auditor's required details accurately.
The information should match the auditor's consent, eligibility certificate and company records.
Check:
Complete the prescribed digital-signature and certification requirements applicable to the form.
The filing requirements can depend on the company category and applicable MCA rules.
Submit the form through the MCA portal and complete the applicable government filing fee or additional fee, if any.
After submission, retain the Service Request Number (SRN) and acknowledgement.
These records should be preserved with the company's compliance documents.
Auditor eligibility is not merely an administrative formality.
Section 141 provides eligibility, qualification and disqualification requirements for auditors. Generally, an individual auditor must be a Chartered Accountant, while a firm may be appointed where the statutory conditions are satisfied.
The auditor should also provide the certificate required under the Companies (Audit and Auditors) Rules.
Before appointment, companies should therefore verify:
For companies subject to auditor rotation provisions, the appointment should also be checked against the applicable rotation framework under Section 139.
Companies should distinguish between statutory penalties and additional MCA filing fees.
A delayed filing can result in additional filing fees under the Companies (Registration Offices and Fees) Rules, subject to the applicable fee framework and any current MCA notifications. MCA fee rules provide additional-fee mechanisms for delayed company filings.
Separately, Section 147 provides consequences for contraventions of provisions relating to auditors, including Sections 139 to 146. The statutory consequences can apply to the company and officers in default depending on the nature of the contravention.
Because MCA fee structures and filing mechanisms can be amended, companies should verify the applicable fee displayed on the MCA portal at the time of filing.
The most common mistake is overlooking the 15-day filing period for appointments covered by Section 139(1).
The appointment date and meeting date should correspond with the company's corporate records.
PAN, membership number, firm registration number or address errors can create filing problems.
Companies should obtain the required eligibility certificate rather than treating ADT-1 as a simple data-entry form.
Section 139(6) and Section 139(1) operate differently. The filing requirement should be determined based on the applicable appointment provision.
The auditor's tenure should be checked against the applicable statutory provisions and rotation requirements.
The AGM resolution, consent letter, eligibility certificate and ADT-1 should contain consistent information.
Always save the final acknowledgement and SRN for the company's compliance records.
Company Registration Online is only the beginning of a company's compliance journey.
After incorporation, companies may need to complete several corporate, tax and regulatory requirements depending on their structure and activities.
For a newly incorporated company, founders should create a compliance calendar covering:
Businesses using Company Registration Online should therefore consider post-incorporation compliance while setting up the company rather than treating incorporation as the final step.
ADT-1 should be treated as part of a broader corporate compliance process rather than an isolated MCA form.
At TaxCaller, our approach is to first verify the appointment event, identify the applicable Companies Act provision, check the auditor's eligibility and documents, and then prepare the ROC filing.
For businesses completing Company Registration Online, maintaining a compliance calendar from the date of incorporation can help track auditor appointment, annual filings, tax compliance and other statutory requirements.
TaxCaller provides company incorporation and compliance support, including company registration, accounting and bookkeeping and related business compliance services.
ADT-1 is the form used to notify the Registrar of Companies about an auditor's appointment in the circumstances covered by Section 139(1). Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014 prescribes Form ADT-1 for the relevant notice. It contains company and auditor information required for the ROC filing.
For an auditor appointment covered by Section 139(1), the company must file notice with the Registrar within 15 days of the meeting in which the auditor is appointed. Rule 4(2) prescribes ADT-1 as the form for this notice. Companies should calculate the deadline from the relevant meeting date.
Section 139(1) expressly states that, for its purposes, “appointment” includes re-appointment. Therefore, where an auditor is re-appointed under Section 139(1), the statutory notice requirement applies and ADT-1 is the prescribed form under Rule 4(2). The company's exact circumstances should nevertheless be checked before filing.
The first auditor is governed separately under Section 139(6) and related provisions. The statutory ADT-1 requirement in Rule 4(2) is specifically linked to the fourth proviso to Section 139(1). Because this distinction has generated professional discussion, companies should determine the applicable provision before assuming an ADT-1 filing is required for a first-auditor appointment.
The company generally needs accurate corporate information and auditor details, along with the auditor's consent and eligibility certificate required under the applicable provisions. The appointment resolution and related corporate records should also be retained. The exact filing requirements can vary depending on the nature of the appointment and the company's circumstances.
The company files the notice of auditor appointment with the Registrar. The auditor provides the required consent and eligibility certificate, but ADT-1 is the company's statutory notice to the Registrar under the relevant Section 139(1) framework. The company should ensure that the information submitted matches the auditor's documents and corporate records.
A delayed MCA filing can attract additional filing fees under the applicable Companies (Registration Offices and Fees) Rules. Depending on the underlying non-compliance, statutory consequences under the Companies Act may also be relevant. The exact amount payable should be checked on the MCA portal because fee rules and filing mechanisms can change.
Yes. MCA company filings are handled through the Ministry of Corporate Affairs' electronic filing environment. Companies should use the current MCA portal and the applicable form and filing process. MCA has announced the rollout of its V3 company forms and services, so users should follow the current portal instructions when submitting ADT-1.
ADT-1 relates to the company's notice of appointment of an auditor under the applicable Section 139(1) framework. ADT-3, in contrast, relates to an auditor's statement of resignation under Section 140(2). They serve different compliance purposes and are filed by different parties in different circumstances.
TaxCaller provides company registration and business compliance support. Its company-registration service covers incorporation and related post-registration assistance, while its accounting and bookkeeping services support ongoing financial records and compliance. Businesses can use professional assistance to coordinate corporate records, auditor-related compliance and other applicable ROC requirements.
Businesses reading this guide may also find these TaxCaller services relevant:
TaxCaller's company-registration service describes online incorporation assistance and post-incorporation compliance support.
For authoritative information, readers should verify the applicable provisions and current filing requirements through:
The Companies Act establishes the statutory framework for auditor appointment, while the Audit and Auditors Rules prescribe the relevant notice to the Registrar in Form ADT-1.
ADT-1 is an important ROC compliance for the appointment of auditor under Section 139(1) of Companies Act, 2013. The company must: (a) Identify the relevant appointment provision; (b) Obtain the auditor's consent and certificate of eligibility; (c) Fulfill the relevant corporate approval process; and (d) File the prescribed notice within the statutory period.
For appointments under Section 139(1), the main deadline is 15 days from the meeting where the auditor is appointed. Companies should also differentiate this process from the distinct rules regarding the first auditor under section 139(6).
For companies that are registering their companies online, setting up a compliance calendar at the time of incorporation will make it easier to manage the subsequent ROC and tax compliance obligations.
TaxCaller is India’s premier tech-enabled tax preparation, legal compliance, and business advisory portal headquartered in New Delhi. Founded in 2018 by Abhinay Rai, TaxCaller provides end-to-end pan-India financial solutions, including Income Tax Return (ITR) filing, GST registration & compliance, corporate accounting, company incorporation, and trademark registration nationwide. Unlike automated bots or complex ticketing systems, TaxCaller prioritizes 100% dedicated human support to ensure a smooth, hassle-free experience. Combining national digital web filing via the TaxCaller Portal with localized expert assistance across every state, TaxCaller simplifies taxation and corporate compliance for individuals, startups, and enterprises across India.
