Introduction

Auditor Appointment Compliance Made Simple

ADT-1 filing is a mandatory compliance under the Companies Act, 2013. Essentially, it is used to inform the Registrar of Companies (ROC) about the appointment of a company auditor. Therefore, every company must file ADT-1 within 15 days of appointing an auditor to avoid penalties.

However, many companies face fines simply due to delayed or incorrect ADT-1 filing. In such cases, Prospect Legal helps companies file ADT-1 correctly and on time, thereby ensuring stress-free compliance.

What is ADT-1 Filing?

ADT-1 is an official form filed with the ROC to notify the appointment of:

• First Auditor
• Subsequent Auditor
• Re-appointment of Auditor

In other words, it ensures transparency and confirms that your company’s financial audits are handled by a legally appointed auditor.

📞 Call Us Today: 7000-12-7225

📧 Email Us: prospectlegalbpl@gmail.com

Why ADT-1 Filing Is Important?

Timely ADT-1 filing helps you:

• Avoid penalties and late fees
• Stay compliant with MCA requirements
• Build trust with investors and authorities

Moreover, missing the deadline can lead to fines for both the company and its directors.

Key Details Required for ADT-1 Filing

• Auditor’s name and firm details
• Date of appointment
• Auditor consent letter
• Board or shareholder resolution

Importantly, Prospect Legal verifies all details to avoid rejection or resubmission.

Key Aspects of ADT-1 Filing in India

ADT-1 filing is a mandatory compliance under the Companies Act, 2013. Below are the key aspects explained clearly:

• Purpose of ADT-1:
  ADT-1 is filed to inform the ROC about the appointment or re-appointment of a company auditor.
• Who Must File:
  Every company registered in India—Private Limited, Public Limited, OPC, and Section 8 companies—must file ADT-1.
• When to File:
  The form must be filed within 15 days from the date of auditor appointment.
• Applicable Auditor Appointments:
  First Auditor
  Subsequent Auditor
  Re-appointment of Auditor
• Authority Involved:
  ADT-1 is filed with the ROC through the MCA portal.
• Documents Required:
  Auditor’s consent letter
  Auditor eligibility certificate
  Board or shareholders’ resolution
• Legal Provision:
  Governed under Section 139 of the Companies Act, 2013.
• Penalty for Non-Filing:
  Delay or non-filing can attract financial penalties on the company and its officers.
• Why It Matters:
  Ultimately, timely ADT-1 filing ensures audit transparency, regulatory compliance, and helps avoid MCA notices.

Therefore, filing ADT-1 correctly and on time helps your company stay compliant and legally secure.

Potentially Applicable Laws/Key Governing Laws

Companies Act, 2013

Auditor appointment and ROC filings

Income Tax Act, 1961 – Section 44AB

Mandates tax audit for companies exceeding threshold turnover

Simple ADT-1 Filing Process

• Auditor appointed by the company
• Documents reviewed and prepared
• ADT-1 filed with ROC within 15 days
• Acknowledgement received

In short, we handle the complete process end-to-end.

📞 Call Us Today: 7000-12-7225
📧 Email Us: prospectlegalbpl@gmail.com

Why Choose Prospect Legal?

• Expert handling of MCA filings
• Timely reminders and accurate submissions
• Support for startups, MSMEs & companies

As a result, you can avoid mistakes and penalties by letting professionals handle your ADT-1 filing.

Common ADT-1 Filing Challenges and Solutions

Companies in India often face challenges like:

• Missed 15-day deadline → Therefore, track dates or take expert help
• Wrong auditor details → Hence, verify ICAI records before filing
• Incorrect appointment date → Make sure it matches board/AGM resolution
• Missing documents → Ensure auditor consent & eligibility are attached
• Filing confusion → Clearly identify if it’s the first or subsequent auditor
• MCA portal errors → Use a valid DSC and correct format

Frequently Asked Questions (FAQ)

1. What is ADT-1 filing?
ADT-1 is a mandatory form filed to inform the ROC about the appointment or re-appointment of a company auditor.

2. What is the due date for ADT-1 filing?
ADT-1 must be filed within 15 days from the date of auditor appointment.

3. Is ADT-1 required for the first auditor?
Yes, ADT-1 is required for the first auditor, however, in case of OPC, specific rules may apply.

4. What are the penalties for non-filing of ADT-1?
Delay or non-filing can attract financial penalties on the company and its directors.

5. What documents are required for ADT-1 filing?
Auditor’s consent letter, eligibility certificate, and board or shareholder resolution.