ADT-1 filing is the company's notice to the Registrar of Companies that an auditor has been appointed, filed on MCA21 under Section 139 of the Companies Act, 2013 within 15 days. StampMitra helps you prepare the resolution and the intimation to the auditor, checks the auditor's consent and certificate, and files the form for you.
Form ADT-1 is the notice a company gives to the Registrar of Companies (ROC) when it appoints an auditor. The basis is Section 139 of the Companies Act, 2013 and Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014, which says the notice goes in Form ADT-1 under the fourth proviso to sub-section (1) of section 139. The company files it on MCA21; the auditor does not.
Any company that appoints an auditor, whatever its type.
A new company's Board appoints the first auditor within 30 days of incorporation. Rule 4(2) refers to appointments under Section 139(1), so it does not expressly mention a first auditor appointed by the Board under Section 139(6).
The normal fee depends on the company's nominal share capital.
The same set applies to every company type.
The official sequence on MCA21 V3.
Fifteen days from the appointment.
Enter the date of the AGM or of the appointment.
The additional fee grows with the delay.
Auditor PAN, membership number or FRN does not match ICAI records.
StampMitra is a filing assistance platform. It is not the government and not a law firm.
The company files it, signed with a DSC by a director, manager, CS, CEO or CFO whom the Board has authorised. The auditor does not file it.
Within 15 days of the meeting in which the auditor is appointed (Rule 4(2)). For appointments made other than at a meeting, we count 15 days from the appointment, which is practice and not the wording of the rule.
The Board must appoint the first auditor within 30 days of incorporation. Whether ADT-1 is expressly required for that appointment is not settled, because Rule 4(2) refers to Section 139(1). Filing it is widely done and we recommend it; confirm with your CA.
₹200 to ₹600 depending on nominal share capital, and ₹200 for a company without share capital, under the 2018 fee table. The same gazette says no fee is payable for some small companies incorporated on or after 26 January 2018; we confirm how it applies to yours. The professional fee is separate.
No. It is filed when an appointment, reappointment or casual-vacancy appointment is made. A 5-year term needs one filing, at the AGM that appoints the auditor.
Yes. An OPC appoints an auditor and files ADT-1, although it holds no AGM and is exempt from mandatory auditor rotation. With no meeting, we count the 15 days from the appointment date.
A resignation or removal involves separate steps for the outgoing auditor and a fresh appointment, which is then reported in ADT-1. Talk to us before the change so the sequence is right.
An additional fee applies, from 1 times the normal fee for up to 15 days of delay to 12 times beyond 180 days. A late ADT-1 can also hold up AOC-4.
Yes. The same rule applies.
No. ADT-1 is a Companies Act form. LLP accounts follow the LLP Act and Form 8.