Form ADT-1: Complete Guide to Notice to the Registrar by Company for Appointment of Auditor
Form ADT-1 is the web form filed by a company with the Registrar of Companies (RoC) to intimate the appointment or re-appointment of its statutory auditor. It is governed by Section 139(1) of the Companies Act, 2013 read with Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014.
The form covers a wide range of auditor-appointment scenarios — first auditor appointed by the Board, members, or the Comptroller and Auditor General (C&AG); appointment/re-appointment at an AGM; filling of a casual vacancy; appointment following non-reappointment or removal of the retiring auditor; and appointment by the Central Government or the Tribunal.
Note: ADT-1 is processed in STP (Straight Through Processing) mode with no provision for resubmission. Verify every particular carefully before submission, since errors cannot be corrected by resubmitting the same SRN.
Who Should File ADT-1 / When is it Filed
- Every company, on appointment of its first auditor by the Board, members, or C&AG (as applicable)
- Every company, on appointment or re-appointment of an auditor at the Annual General Meeting (AGM)
- A company filling a casual vacancy in the office of auditor, including vacancy arising from resignation, death, or disqualification
- A company appointing a new auditor following removal of the auditor (via ADT-2) or non-reappointment
- A company appointing an auditor pursuant to an order of the Central Government or the Tribunal (in which case the SRN of the corresponding INC-28 must be quoted)
Important Checkpoints Before Filing
- None of the mandatory fields should be left blank, and all mandatory attachments must be in the specified format
- The business user must be associated with, or authorised to e-file on behalf of, the company
- Dates entered must be on or after the company’s date of incorporation, and (barring the “To date” in field 4(i)) not later than the system date
- SRN of INC-28, if quoted, must be valid and associated with the company’s CIN
- The “From date” and “To date” periods entered for joint auditors in field 4(i) must not overlap across sections
- DIN of the signatory must not be flagged for disqualification, and the signing person must hold a valid, non-expired, non-revoked DSC registered against the DIN/PAN/membership number quoted in the form
- A resignation letter from the outgoing auditor must be attached where casual vacancy arises due to resignation and ADT-3 has not yet been filed/approved
- No other ADT-1 should be pending approval or payment for the same CIN
- ADT-1 cannot ordinarily be filed twice by the same CIN for the same financial year — exceptions apply for an approved ADT-2 (removal), an approved ADT-3 filed after the earlier ADT-1 (resignation), casual vacancy due to death of the auditor, appointment of joint auditors, or where a previously approved ADT-1 was marked defective
- The auditor’s membership number must be valid per the ICAI database, and the auditor must not already be appointed in 20 companies for the same financial year end-date (certain company categories — OPC, dormant, small company, and private companies with paid-up capital below ₹100 crore — are excluded from this count, as are companies covered by an approved ADT-2/ADT-3)
Step-by-Step Filing Process
- Access the MCA homepage and login with valid credentials (or use the MCA search bar to locate “ADT-1” directly)
- Select MCA Services → Company e-Filing, navigate to Compliance Services, and access “ADT-1 – Appointment of Auditor”
- Enter company information — CIN is auto-populated for company users, searchable by name for professional users, and available via dropdown for other business users
- Fill up the application
- Optionally save the webform as a draft (enabled once CIN is entered)
- Submit the webform
- Note the SRN generated on submission — usable for all future correspondence with MCA
- Affix the DSC on the generated PDF
- Upload the DSC-affixed PDF on the MCA portal
- Pay fees — the SRN will be cancelled if the DSC-affixed PDF is not uploaded within 15 days of SRN generation, and payment is not completed within 7 days of successful upload, or the due date of filing + 2 days, whichever is earlier
- Receive the acknowledgement
There is no provision for resubmission of ADT-1, since the form is processed entirely in STP mode.
Field-Level Instructions
Field 3(b)/3(d): Nature of Appointment and Date of AGM
Field 3(d) (“If yes, date of AGM”) is enabled and mandatory only where “Appointment/Re-appointment in AGM” is selected under Nature of Appointment in field 3(b). The date entered cannot be a future date.
Field 4(c): Number of Auditors Appointed
Where “Yes” is selected in field 4(b) (“Whether joint auditors have been appointed”), the number entered here must be greater than one.
Field 4(g): Membership Number of Auditor
Must be a valid, non-duplicate membership number as per the ICAI database — required irrespective of whether the auditor category selected in field 4(d) is Individual or Auditor’s Firm.
Field 4(i)/4(j): Period of Account and Number of Financial Years
The “To” date must be greater than or equal to the “From” date and cannot exceed 5 years from it. The number of financial years (4(j)) is auto-calculated where the period runs from 1 April to 31 March; otherwise it must be entered manually, subject to a maximum of 5 years.
Field 4(n): Number of Financial Years of Prior Appointment
If “Yes” is selected in field 3(a) (indicating a prior period of appointment), the sum of field 4(n) and field 4(j) cannot exceed 10 years for an Auditor’s Firm or 5 years for an Individual auditor. Where the previous appointment period exceeds these limits, the excess information may be provided as an optional attachment.
Field 7(b): SRN of Relevant Form
Where the appointment arises from casual vacancy, the SRN entered (of ADT-1/23B/GNL-2) must be an approved SRN associated with the company’s CIN.
Mandatory Attachments
| Attachment | Mandatory? |
|---|---|
| Copy of the intimation sent by the company to the auditor | Mandatory |
| Copy of written consent given by the auditor | Mandatory |
| Copy of resignation letter tendered by the auditor at the time of resignation | Mandatory if casual vacancy arises due to resignation and no ADT-3 has been filed against the SRN in field 7(b) |
| Copy of Central Government order for appointment of auditor | Mandatory if “Auditor appointed by Central Government” is selected as Nature of Appointment |
| Optional attachment(s) — up to 5 | Optional |
- Format: PDF or JPG; up to 2 MB per individual attachment, total submission size up to 10 MB
Signing Requirements
- To be digitally signed by: Director / Manager / Company Secretary / CEO / CFO / Liquidator / Interim Resolution Professional (IRP) / Resolution Professional (RP)
- If Director is selected, the DIN must be entered
- If Manager, CEO, CFO, IRP, or RP is selected, a valid PAN must be entered
- If Company Secretary is selected, the membership number must be entered (except for Section 8 companies, where either PAN or membership number is acceptable)
- There is no separate professional certification requirement for ADT-1
Fee Structure
Normal Fee — Companies with Share Capital
| Nominal Share Capital (INR) | Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
Companies without share capital: ₹200
Additional (Delay) Fee
The event date for computing delay is the date of appointment — the form must be filed within 15 days of appointment (or 30 days for an IFSC company, though delay-day calculation still uses “Event Date + 14” as the due date even for IFSC companies).
| Period of Delay | Additional Fee |
|---|---|
| Up to 15 days | 1 time of normal fee |
| More than 15 days and up to 30 days | 2 times of normal fee |
| More than 30 days and up to 60 days | 4 times of normal fee |
| More than 60 days and up to 90 days | 6 times of normal fee |
| More than 90 days and up to 180 days | 10 times of normal fee |
| More than 180 days | 12 times of normal fee |
For first-auditor appointment (other than in a Government company), the event date is the date of incorporation, with a filing window of 30 days from incorporation.
A special exemption applies where the “To date” in field 4(i) is on or before 31 March 2019 and the company had filed GNL-2 (purpose “Others”) between 1 April 2014 and 20 October 2014 with an approved SRN — in that case, no fee (normal or additional) is charged.
Processing Mode
Form ADT-1 is processed entirely in STP mode — it is taken on record electronically without any further manual processing. There is no provision for resubmission, so all particulars must be verified before submission.
Useful Links
Frequently Asked Questions (FAQs)
Q1. What is the time limit for filing ADT-1? ADT-1 must be filed within 15 days of the date of appointment of the auditor (30 days for IFSC companies, though the additional fee is still calculated on an Event Date + 14 basis). For first-auditor appointment, the window is 30 days from the date of incorporation.
Q2. Can the same auditor be appointed in more than 20 companies? No. If the auditor’s membership number is already linked to 20 companies for the same financial year end-date, ADT-1 filing will be blocked — subject to the exclusions for OPCs, dormant companies, small companies, and private companies with paid-up capital below ₹100 crore.
Q3. Is professional certification required for ADT-1? No. Unlike several other MCA webforms, ADT-1 does not carry a mandatory CA/CS/CMA certification requirement.
Q4. What happens if ADT-1 needs a correction after submission? Since ADT-1 is processed in STP mode with no resubmission facility, any error typically requires filing the form afresh (subject to the same-CIN/same-financial-year restrictions) or seeking appropriate rectification through the applicable MCA process.
Q5. Is a resignation letter always required as an attachment? Only where the casual vacancy being filled arose due to the outgoing auditor’s resignation, and ADT-3 for that resignation has not yet been filed or approved.
Q6. Can ADT-1 be filed twice for the same company in one financial year? Generally no, except in specific situations — an approved ADT-2 (removal), an approved ADT-3 (resignation) filed after the earlier ADT-1, casual vacancy due to the auditor’s death, appointment of joint auditors, or where an earlier approved ADT-1 was marked defective.
Disclaimer
This article is based on the official Instruction Kit published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA helpkit and resources available on MCA website.