{“@context”:”https://schema.org”,”@type”:”BlogPosting”,”headline”:”ADT-1 Form: Auditor Appointment Guide — Due Date, Process and Late Fee”,”description”:”Complete guide to Form ADT-1 — filing auditor appointment with the ROC. When to file, due dates, documents required, late fee, and auditor rotation rules for Private Limited Companies and public companies under the Companies Act 2013.”,”author”:{“@type”:”Person”,”name”:”CA Madhusmita Padal”},”publisher”:{“@type”:”Organization”,”name”:”Tradeviser”},”datePublished”:”2026-09-27″,”inLanguage”:”en-IN”,”mainEntityOfPage”:{“@type”:”WebPage”,”@id”:”https://tradeviser.com/adt-1-form-auditor-appointment/”}}

{“@context”:”https://schema.org”,”@type”:”FAQPage”,”mainEntity”:[{“@type”:”Question”,”name”:”What is Form ADT-1?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Form ADT-1 is an MCA e-form used to inform the Registrar of Companies (ROC) about the appointment of a statutory auditor (Chartered Accountant or CA firm) by a company. Under Section 139 of the Companies Act 2013, every company must appoint a statutory auditor, and the appointment must be communicated to the ROC using Form ADT-1 within 15 days of the AGM or board meeting where the appointment was made.”}},{“@type”:”Question”,”name”:”When must ADT-1 be filed?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”ADT-1 must be filed within 15 days of the General Meeting (AGM) at which the auditor was appointed. For first auditors (appointed within 30 days of incorporation by the board, or within 90 days of incorporation by members), ADT-1 must be filed within 15 days of the board meeting that made the appointment.”}},{“@type”:”Question”,”name”:”Is ADT-1 required for every annual audit?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”No — ADT-1 is filed when an auditor is appointed or reappointed for a new term. Under Section 139, an auditor is appointed for a term of up to 5 consecutive years. ADT-1 is filed at each appointment for a term. If the same auditor is ratified at each AGM within their existing term, no new ADT-1 is needed for the annual ratification — only for the original term appointment.”}},{“@type”:”Question”,”name”:”What is the late fee for not filing ADT-1 on time?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Late filing of ADT-1 attracts a fee of ₹100 per day beyond the 15-day deadline, with no cap. The fee accumulates from the 16th day onwards. In addition, Section 140(3) makes it an offence for a company to fail to file ADT-1 — both the company and its officers in default can be penalised.”}},{“@type”:”Question”,”name”:”What is auditor rotation under the Companies Act 2013?”,”acceptedAnswer”:{“@type”:”Answer”,”text”:”Under Section 139(2) of the Companies Act 2013, certain companies (listed companies and prescribed unlisted public companies with paid-up capital ≥ ₹10 crore) must rotate auditors. An individual CA can serve as auditor for a maximum of 5 consecutive years; an audit firm can serve for up to 10 consecutive years. After the maximum tenure, a cooling-off period applies before reappointment. Private Limited Companies are not subject to mandatory auditor rotation under Section 139(2).”}}]}

{“@context”:”https://schema.org”,”@type”:”HowTo”,”name”:”How to File Form ADT-1 for Auditor Appointment”,”step”:[{“@type”:”HowToStep”,”position”:1,”name”:”Obtain consent from the auditor”,”text”:”Obtain Form ADT-1 acknowledgement or consent letter from the CA firm or individual CA being appointed. The auditor must also provide a certificate that the appointment will not result in exceeding the limit on number of audits.”},{“@type”:”HowToStep”,”position”:2,”name”:”Hold AGM or board meeting for appointment”,”text”:”At the AGM (or first board meeting for first auditor), pass a resolution appointing the auditor for a 5-year term (or shorter for first auditor).”},{“@type”:”HowToStep”,”position”:3,”name”:”Log in to MCA21 and fill ADT-1″,”text”:”Log in to mca.gov.in, navigate to MCA Services → E-Filing → ADT-1. Enter the company CIN and auditor details.”},{“@type”:”HowToStep”,”position”:4,”name”:”Attach documents and file”,”text”:”Attach the certified copy of the resolution, auditor’s consent letter, and certificate of eligibility. Sign with DSC and pay the filing fee (₹300 for companies with up to ₹1L authorised capital).”},{“@type”:”HowToStep”,”position”:5,”name”:”File within 15 days of AGM”,”text”:”Submit ADT-1 within 15 days of the meeting date. Late filing attracts ₹100/day late fee.”}]}

CA Madhusmita Padal

CA Madhusmita Padal is a Practicing Chartered Accountant with firms based in Odisha and Chennai. She specializes in taxation, company law, and auditing. She is passionate about simplifying complex concepts and making knowledge accessible to all.