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Appointment of Auditor

Form ADT-1 is the required electronic filing that companies submit to the Registrar of Companies (ROC) to announce the appointment of their statutory auditor.

✓Category of Auditor:Individual or Firm.
✓Income Tax PAN:A unique identifier for the auditing entity.
✓Membership/Firm Registration Number:To verify the auditors credentials with the Institute of Chartered Accountants of India (ICAI).
✓Address and Email ID:For official communication.
✓Period of Appointment:Specifies the exact financial years the audit engagement covers. This is critical for tracking the auditors term.

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What is Form ADT-1?

Form ADT-1 is the required electronic filing that companies submit to the Registrar of Companies (ROC) to announce the appointment of their statutory auditor.

This form publicly identifies the auditor responsible for the companys financial statements and serves as the official notification to the Ministry of Corporate Affairs.

Under the Companies Act, 2013, the responsibility for filing this form shifted from auditors to companies themselves. Previously, auditors filed the appointment form (Form 23B) under the 1956 Act. This change places greater accountability on companies for their regulatory compliance.

When filing the form, you must provide specific details about the auditor, each with a clear purpose:

The legal framework for auditor appointments and the filing of Form ADT-1 is primarily governed by:

Category of Auditor:Individual or Firm.
Income Tax PAN:A unique identifier for the auditing entity.
Membership/Firm Registration Number:To verify the auditors credentials with the Institute of Chartered Accountants of India (ICAI).
Address and Email ID:For official communication.
Period of Appointment:Specifies the exact financial years the audit engagement covers. This is critical for tracking the auditors term.
Date of Appointment Resolution:The date of the Board Meeting orAnnual General Meeting (AGM)where the appointment was approved, which sets the clock for the filing deadline.
Requirements

Eligibility Criteria

1

Private Limited Companies

2

Public Limited Companies

3

One Person Companies (OPCs)

4

Small Companies

5

Dormant Companies

6

Listed and Unlisted Companies

7

Auditor Appointment or Reappointment at the Annual General Meeting (AGM):The most common scenario for filing ADT-1 arises when shareholders, during their Annual General Meeting, approve the appointment of a new auditor or the re-appointment of an existing auditor. This filing formalizes that resolution with the RoC.

8

First Auditor Appointment (Mandatory from July 14, 2025):While previously a recommended practice, the Ministry of Corporate Affairs (MCA) has mandated the filing of Form ADT-1 for the appointment of the first auditor for all companies incorporated on or after July 14, 2025. Companies established before this date generally undertook this filing as a matter of good governance.

9

Filling of Casual Vacancies:When an auditors position becomes vacant mid-term (e.g., due to resignation), and a new auditor is appointed, the company is required to file Form ADT-1 to inform the RoC.

Paperwork

Documents Required

✓The auditor is not disqualified under the law,
✓The number of company audits does not exceed the statutory limit prescribed under Section 141(3)(g), and
✓There are no disciplinary or legal proceedings pending against them.
✓The e-form must be digitally signed by a Director or Manager of the company.
✓Additionally, the form must be certified by a practicing Chartered Accountant (CA), Company Secretary (CS), or Cost Accountant (CMA) using theirDigital Signature Certificate (DSC).
Step by Step

Registration Process

1

Form ADT-1 Filing Fees

The ADT-1 is a mandatory form that must be filed within 15 days from the date of the auditor’s appointment. Here’s the detail of government fees, and if not submitted on time, companies are liable to pay additional fees and may face penalties under the Companies Act, 2013.

Pricing

Fees & Charges

Fee ComponentAmount
Professional FeesContact for pricing
Benefits

Key Advantages

Avoids Penalties:Timely filing is the simplest way to prevent heavy financial pe

Avoids Penalties:Timely filing is the simplest way to prevent heavy financial penalties.

Official Intimation:It formally notifies the ROC about the auditors appointment,

Official Intimation:It formally notifies the ROC about the auditors appointment, including their identity and term.

Ensures Legal Compliance:It keeps the company compliant, maintaining its active

Ensures Legal Compliance:It keeps the company compliant, maintaining its active status and good legal standing.

Boosts Credibility:A clean compliance history improves the companys reputation w

Boosts Credibility:A clean compliance history improves the companys reputation with investors, banks, and potential partners.

Facilitates Funding:Lenders and investors always conduct due diligence on statut

Facilitates Funding:Lenders and investors always conduct due diligence on statutory compliance. A properly filed ADT-1 is a positive signal.

Promotes Transparency:It ensures the auditors details are on public record, prom

Promotes Transparency:It ensures the auditors details are on public record, promoting accountability. This ensures everyone has access to reliable data about your auditing setup.

Reduces Risk of Financial Errors:Because an independent auditor is formally appo

Reduces Risk of Financial Errors:Because an independent auditor is formally appointed, it lowers the chance of mistakes or misreporting in your financial statements. This protects your investors and ensures accuracy.

Good Governance:The form strengthens corporate governance by ensuring the audito

Good Governance:The form strengthens corporate governance by ensuring the auditor appointment process is properly documented and transparent, which supports government regulation.

Common Questions

Frequently Asked Questions

Every company, other than LLPs, must file ADT-1 after appointing an auditor. This filing is done by the company secretary or director using their DSC.
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