ADT-1 Filing: Everything You Need to Know
Every company registered under the Companies Act, 2013 is required to appoint an auditor and inform the Registrar of Companies (ROC) by filing Form ADT-1. Filing this form is an important compliance requirement that ensures transparency and proper financial reporting.
This guide explains everything you need to know about ADT-1 Filing in India.
What is ADT-1 Filing?
Form ADT-1 is an e-form filed with the Ministry of Corporate Affairs (MCA) to notify the appointment of a company’s statutory auditor.
After the auditor is appointed by the shareholders, the company must file ADT-1 with the Registrar of Companies (ROC) within the prescribed time.
The filing confirms that the company has appointed its auditor in accordance with the provisions of the Companies Act, 2013.
Why is ADT-1 Filing Important?
Ensures compliance with the Companies Act, 2013
- Notifies the ROC about the appointment of the statutory auditor
- Maintains transparency in corporate governance
- Helps avoid legal penalties
- Supports proper financial reporting
- Enhances business credibility
Who Needs to File ADT-1?
- Private Limited Companies
- Public Limited Companies
- One Person Companies (OPCs)
- Companies appointing or reappointing statutory auditors
Companies should consult a professional to determine the filing requirements applicable to their specific circumstances.
A company should file Form ADT-1 after appointing its statutory auditor.
Timely filing helps avoid additional fees and compliance issues.
Documents Required for ADT-1 Filing
- Board Resolution or Shareholders’ Resolution
- Auditor’s Consent Letter
- Auditor’s Eligibility Certificate
- PAN of the Auditor
- Certificate of Incorporation
- CIN (Corporate Identification Number)
- Digital Signature Certificate (DSC)
- Director’s Digital Signature
- Auditor’s Membership Number and Firm Registration Number (FRN), where applicable
Depending on the company’s circumstances, additional documents may be required.
Step-by-Step ADT-1 Filing Process
Step 1: Appoint the Auditor
The company appoints its statutory auditor as per the provisions of the Companies Act, 2013.
Step 2: Obtain Auditor’s Consent
The appointed auditor provides written consent and confirms eligibility for the appointment.
Step 3: Prepare the Required Documents
Collect all supporting documents and verify the company details.
Step 4: Complete Form ADT-1
- Company details
- Auditor details
- Appointment date
- Period of appointment
Step 5: Digital Signing
The form is digitally signed using the Director’s Digital Signature Certificate (DSC) and certified by a practicing Chartered Accountant, Company Secretary, or Cost Accountant, where required.
Step 6: Submit to MCA
Upload the completed form on the MCA portal and pay the applicable government filing fee.
Step 7: Receive Acknowledgment
After successful submission, the MCA issues an acknowledgment confirming the filing.
Benefits of Timely ADT-1 Filing
Filing ADT-1 on time offers several benefits:
- Compliance with statutory requirements
- Avoidance of additional fees and penalties
- Proper auditor records with ROC
- Improved corporate governance
- Better financial transparency
- Increased confidence among investors and stakeholders
Penalties for Late Filing
Delayed or non-filing of ADT-1 may result in:
- Additional filing fees
- Regulatory notices
- Compliance issues
- Legal consequences under the Companies Act, 2013
Companies should ensure timely filing to remain compliant.
Common Mistakes to Avoid
Incorrect company details
- Wrong appointment date
- Missing auditor consent
- Incomplete supporting documents
- Incorrect Digital Signature Certificate
- Delay in filing after auditor appointment
Professional assistance helps minimize filing errors.
Why Choose Legal Darbar for ADT-1 Filing?
Legal Darbar provides reliable and hassle-free ADT-1 Filing services across India.
Our services include:
- Auditor appointment compliance
- Preparation of Form ADT-1
- Documentation support
- ROC filing
- Digital signature assistance
- MCA compliance guidance
- Fast processing
- Transparent pricing
- Expert CA and CS support
We ensure that your ADT-1 filing is completed accurately and within the prescribed timelines.