ADT-1 Form for Appointment of First Auditor
When a company appoints an auditor, it is under an obligation to acknowledge the registrar of companies (ROC) about the appointment in a prescribed manner as per section 139 (1) of the New Companies Act 2013. Form ADT-1 is used for this purpose.
Under Section 139 (1) of the New Companies Act 2013, a company shall communicate to the auditor of its appointment. At the same time, a notice of such appointment must be filed with the registrar of companies within 15 days of this appointment. As per the rules, such notice regarding the auditor appointment is required to be filed in Form ADT 1 in the MCA portal.
Through this article, we are trying to narrate to you a brief understanding of form ADT-1. Here we go:
File ADT-1 Form via ROC Software
What is Form ADT-1 MCA?
Form ADT- 1 can be referred to as an intimation filed by every company with the Registrar of Companies about the appointment of an auditor after the inference of its Annual General Meeting (AGM) u/s 139 of The Companies Act, 2013 (fourth proviso to sub-section (1)).
According to Sec 139 (1) of the new Companies Act 2013, it is mandatory to file this form every year with the Registrar of Companies as a notice of appointment of an auditor after the AGM, wherein the new auditor is named.
When Should the MCA Form ADT-1 be Filed?
In Case of New Company Incorporation:- Form ADT-1 is required to be filed within 15 days from the first board meeting of the company, which is required to be held within 30 days of incorporation, in which the auditor is appointed by the board of directors of the company.
For Existing Company:- Form ADT-1 should be filed by the company with the registrar of companies within 15 days of the AGM in which the Auditor was appointed or reappointed, as the case may be. For example, if the company’s AGM was conducted on 30 September 2025, then the company should file Form ADT-1 by 14th October 2025.
What are the Documents that Need to be Attached to Form ADT-1?
Following is the list of documents which need to be attached to Form ADT-1:
- Company’s Board resolution copy/resolution passed in the annual general meeting
- Written consent from the Auditor regarding the appointment
- A certificate from the Auditor that he/she/it is not disqualified or ineligible to be appointed as an Auditor u/s 141
- Copy of the intimation given by the company to the auditor
Read also: Complete Guide of Filing ROC Return E-forms
Differences In V2 Portal Vs. V3 Portal
Below, we mentioned the major difference between the MCA (Ministry of Corporate Affairs) V2 and V3 portals. The official department has made many changes to ease tax compliance.
Shift from PDF to Interactive Web Format
- A PDF version of Form ADT-1 is to be downloaded by the companies in the V2 portal, fill it online, attach the Digital Signature Certificate (DSC), and then uploaded the signed file to the MCA portal, which often engages multiple steps, software problems, and formatting challenges.
- The method in the V3 portal is easier. V3 is web-based, in which the information may be entered directly on the portal, if crucial, then save the form midway and submit it when it is complete. There is no necessity to upload or download any PDF or attach a DSC manually, where the digital authentication will be managed via the OTP-based verification linked to email.
Increased Data Visibility
- The companies in the V2 portal are mandated to furnsih the basic details of the auditors like name, PAN, and address.
- The companies in the V3 portal are required to furnish the basic details, as well as provide the details of the audit firm’s members, and need to cite the SRN of Form INC-28, wherever applicable, particularly in cases concerning tribunal orders. The Audit Committee, if made, should include remarks or observations. The company’s new declaration for the appointment of the auditor has been made obligatory, which is in line with the declared rule dated May 30, 2025.
Auditors’ Term
- The system in the V2 portal does not review whether the term of the auditor matches the fiscal year citing in the filing.
- The system shall automatically reject the form if the auditor’s term entered does not match the entered financial year in the V3 portal.
Insolvency Management and Dissolution
- Filing of form ADT-1 was restricted under the V2 portal to just the regulatory auditors, and under the V3 portal, the Interim Resolution Professionals (IRPs), Resolution Professionals (RPs), or Liquidators can file directly.
File Size
- The size of each file was limited to 2MB under the V2 portal. As per that, under the V3 portal, the same permits a total file size of up to 10 MB, which allows easier documentation.
One-Time Password( OTP )
The V2 portal relies on a User ID and password login to upload the PDF form. In the V3 portal, email and mobile-based OTP authentication are introduced.
Forms Linked
The ADT-1 form alone was filed under the V2 portal, while under the V3 portal, it is integrated with other key filings like AOC-4 and the Auditor’s Report. The system shall cross-check the validation of SRNs (Service Request Numbers) of these corresponding forms.
Deadline Filing Details
- The following deadlines of the MCA have been specified below, which will support the users to smoothly switch from V2 to V3.
- From June 18th, 2025, 12:00 AM, Company E-filings under the V2 portal will be disabled.
- From June 8th, 2025, 12:00 AM, Offline payments under the V2 portal will be stopped.
- June 17, 2025, is the deadline to update Investor/subsidiary details
- From July 9th,2025 to July 13th,2025 V3 portal will not be available and will be on live from 14th July,2025.
What are the Filing Fees of MCA Form ADT-1 with the Registrar of Companies?
The filing fees for form ADT 1 with the registrar of companies are as follows:
| Sl.No | Nominal Share Capital of the Company | Fee in (INR) |
|---|---|---|
| 1 | < INR 1,00,000 | 200 |
| 2 | Between 1,00,000 and 4,99,999 | 300 |
| 3 | Between 5,00,000 and 24,99,999 | 400 |
| 4 | Between 25,00,000 and 99,99,999 | 500 |
| 5 | > or equal to 1,00,00,00 | 600 |
What is the Amount of Penalty That is Imposed on the Delayed Filing of Form ADT-1?
Late due date and filing penalty of the ADT 1 form will lead to the imposition of the following penalties:
| Sl.No | Delay in Filing (in no. of days) | Penalty Leviable |
|---|---|---|
| 1 | Up to 30 days | Twice the Normal Fees |
| 2 | More than 30 days but less than 60 days | 4 x Normal Fees |
| 3 | More than 60 days but less than 90 days | 6 x Normal Fees |
| 4 | More than 90 days but less than 180 days | 10 x Normal Fees |
| 5 | More than 180 days | 12 x Normal Fees |
Other Important Points for ADT-1 Form
- All companies are mandatorily required to file Form ADT 1, be it a listed, unlisted, public, private, or any other company.
- The only company responsible for filing Form ADT 1 and not the auditor.
- The company has to file Form ADT 1 even when the appointment of the auditor is for a casual opening.
- In general, it is believed that Form ADT 1 is not to be filed when the first auditor is appointed because rule 4 (2) of company rules, 2014 states Sec 139 (1) – appointment of auditors only and not Sec 139 (6) – appointment of the first auditor. However, it is recommended that Form ADT 1 should be filed even for the appointment of the first auditor.
E-filing of Form ADT-1
- Form ADT 1 can be filed electronically and is available for download on the website of the Ministry of Corporate Affairs (MCA)
- E-form is auto-approved
- The concerned Authority sends an acknowledgement email on the registered email ID on the successful registration of the E-form
Companies (Audit and Auditors) Amendment Rules, 2018
MCA made changes in the Companies (Audit and Auditors) Rules, 2014 in February 2018, in which Form ADT 1 and Form ADT-2 were replaced with new forms. Now the new Form ADT-1 can be downloaded for the existing year from the MCA website
MCA ADT-1 Form PDF Format
Concussion
Form ADT-1 holds the utmost importance when it comes to the appointment of an auditor in your company. These Forms are mandatory to be filed by the companies within the prescribed deadline of 15 days.
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Maximum penalty for not filing of ADT 1 ?