ADT-1 Filing

What's covered

• Form ADT-1 is the intimation a company files with the Registrar of Companies to record the appointment of its statutory auditor under Section 139 (Sec 139) of the Companies Act 2013. It applies to all company types — private limited, public, one-person, Section 8 and others — and is filed by the company itself, not by the auditor. The form captures the auditor's name, address, PAN, ICAI membership number, firm registration number and the period for which the appointment is made.
• ADT-1 must be filed within 15 days of the meeting at which the auditor is appointed, which is ordinarily the Annual General Meeting. For a newly incorporated company the board must appoint the first auditor within 30 days of incorporation, and ADT-1 then follows within 15 days, giving an effective window of about 45 days from incorporation. An auditor is normally appointed for a tenure of five years, subject to ratification and the rotation rules.
• The filing of the first auditor's appointment is now treated as a mandatory ADT-1 intimation; our benchmark attributes this to a 2025 amendment, which we state cautiously and flag for confirmation against the current rules before publishing. Late filing attracts an additional fee that escalates with the length of the delay — rising in multiples from twice the normal fee up to as much as twelve times for long delays. These multiplier figures are indicative and are verified against the prevailing fee schedule before filing.
• We obtain the auditor's written consent and eligibility certificate, prepare the appointment resolution and file ADT-1 within the statutory window so the company's auditor record stands correctly on the MCA register. Where the appointment is filed without discrepancy, the form is processed on an auto-approval basis.