🧾 What is ADT-1?
ADT-1 is an eForm used to inform the Registrar of Companies (ROC) about the appointment of a company’s statutory auditor.
- For newly incorporated companies, ADT-1 must be filed within 15 days of the first AGM
- For auditor change/re-appointment, ADT-1 is also mandatory within 15 days of such a resolution
The statutory auditor appointed via ADT-1 will remain in position for 5 consecutive years unless replaced or resigned.
✅ Who Needs to File ADT-1?
- Private Limited Companies
- One Person Companies (OPCs)
- Public Limited and Section 8 Companies
LLPs and partnership firms are not required to file ADT-1.
📑 Documents Required
- Copy of Board Resolution or AGM resolution
- Consent letter from the Auditor (Form 141)
- Eligibility certificate from the Auditor (Form 141(3)(g))
- Auditor’s PAN and Membership No.
- Company’s CIN, PAN
- Digital Signature of Director
🛠️ Services Included
- Drafting of board/AGM resolution
- Obtaining auditor’s consent & eligibility letter
- Preparation and e-filing of ADT-1
- MCA portal tracking and status update
- Guidance on first appointment vs. reappointment
- Advisory on rotation and compliance
📋 Timeline & Penalty
Task | Timeline |
---|---|
Auditor Appointment | At first AGM |
ADT-1 Filing Deadline | Within 15 days from appointment |
Penalty for Non-Filing | ₹300–₹600/day depending on company type |
Companies that fail to file ADT-1 risk non-compliance notices and invalidation of appointments under the Companies Act.
💡 Why Choose SITPakz Solution (SSPL)?
- ✅ CA-assisted auditor documentation & compliance
- 📄 Pre-filled MCA templates for ADT-1
- 🔐 Secure filing with DSC
- 🧾 Suitable for both new and existing companies
- 📌 Guidance for auditor change or resignation cases
💬 Frequently Asked Questions (FAQs)
Q. Is ADT-1 required for the first auditor?
➡️ No, for first auditor appointment within 30 days of incorporation, ADT-1 is optional.
Q. How long is an auditor appointed for?
➡️ 5 consecutive years, subject to reappointment and compliance.
Q. What if I miss the deadline?
➡️ Late fees will apply per MCA norms (₹100 per day).
Q. Can the same auditor be reappointed?
➡️ Yes, depending on company type and rotation rules.