Form ADT-1 Filing Online

What is Form ADT-1?

Form ADT-1 is a mandatory e-form filed by a company with the Registrar of Companies (ROC) to intimate the appointment of an auditor. This is required under Section 139 of the Companies Act, 2013.

Whether it is the first auditor appointed after incorporation or a subsequent auditor appointed at an AGM, filing ADT-1 is crucial to formalize the appointment.

Who Needs to File ADT-1?

All companies are required to file Form ADT-1, including:

• Private Limited Companies
• Public Limited Companies
• One Person Companies (OPC)
• Listed Companies

Note: Limited Liability Partnerships (LLPs) are exempt from filing ADT-1 as they are governed by the LLP Act.

Filing Deadlines

The due date for filing depends on the type of appointment:

• First Auditor: Within 15 days from the date of the Board Meeting where the auditor was appointed (which must be held within 30 days of incorporation).
• Subsequent Auditor: Within 15 days from the date of the Annual General Meeting (AGM) where the appointment was approved.
• Casual Vacancy: Within 15 days of the appointment of the new auditor.

Documents Required

To file Form ADT-1, you need the following documents:

• Auditor’s Consent: Written consent from the auditor confirming they are willing to accept the appointment.
• Eligibility Certificate: A certificate from the auditor stating they are not disqualified under Section 141.
• Board Resolution: Copy of the resolution passed by the Board of Directors.
• AGM Resolution: Copy of the resolution passed by shareholders (for subsequent auditors).
• Intimation Letter: Letter from the company to the auditor offering the appointment.

Step-by-Step Filing Process

1. Obtain Consent: Get the written consent and eligibility certificate from the proposed auditor.
2. Hold Meeting: Conduct a Board Meeting or AGM to pass the resolution for appointment.
3. Prepare Form: Fill out Form ADT-1 on the MCA V3 portal with details like CIN, Auditor’s PAN/Membership No., and tenure.
4. Attach Documents: Upload the resolution, consent letter, and certificate.
5. Digital Signature: The form must be digitally signed by the Director of the company.
6. Payment: Pay the filing fee online.
7. SRN Generation: Upon successful submission, a Service Request Number (SRN) is generated for tracking.

Fees and Penalties

The filing fee depends on the company's authorized share capital:

Late Filing Penalty:

• Up to 30 days delay: 2 times normal fee.
• 30-60 days delay: 4 times normal fee.
• 60-90 days delay: 6 times normal fee.
• 90-180 days delay: 10 times normal fee.
• Beyond 180 days: 12 times normal fee.