Form ADT-1 (Appointment of Auditor)- Filing Procedure

Form ADT-1 (Appointment of Auditor)- Filing Procedure

What is Form ADT-1?

Form ADT- 1 is used by a company to intimate the registrar of companies about the appointment of an auditor after the completion of its annual general meeting (AGM).

Sec 139 (1) of the new Companies Act 2013 mandates this and this form has to be filed every year after the AGM in which the auditor was appointed.

When should you file Form ADT-1?

Form ADT-1 must be filed with the registrar of companies within 15 days from the date of appointment of the Auditor. Example, if the company’s AGM was held on 30 September 2018, then Form ADT 1 has to be filed by 15 October 2018.

What are the documents to be filed along with Form ADT-1?

Following attachments are mandatory:

  • Company’s Board resolution copy
  • A written consent from the Auditor to such appointment
  • A certificate from the Auditor that he/she/it is not disqualified to be appointed as an Auditor under section 141
  • Copy of the intimation sent by company to the auditor

Details of Auditor Required:

  • Category of Auditor (Individual or Firm)
  • Income Tax permanent account number of auditor
  • Membership Number of auditor/ FRN
  • Address of the Auditor
  • Email id of the Auditor
  • Period of account for which appointed including number of Financial Years
  • Date of Appointment and Date of AGM
  • Tenure of previous appointment(s) of the auditor or auditor’s firm or its member in the same company
  • Additional details in case of Casual Vacancy
  • SRN of ADT-3
  • Membership number / FRN of auditor who has vacated
  • Date of Casual Vacancy
  • Reason of Casual Vacancy

What is the Fee for filing Form ADT-1?

The fees for filing Form ADT 1 with the registrar of companies are:

Sl.No
Share Capital Value of the Company
Fee in (Rupees)
1
Less than 1,00,000
200
2
1,00,000 to 4,99,999
300
3
5,00,000 to 24,99,999
400
4
25,00,000 to 99,99,999
500
5
1,00,00,00 or more
600

What is the penalty for non-filing of Form ADT-1 on time?

Late filing of Form ADT 1 will attract these penalty fees specified below:

Sl.No
Delay in Filing (No of days)
Penalty  
1
Upto 30
2 times of Normal Fees
2
More than 30 to 60
4 times of Normal Fees
3
More than 60 to 90
6 times of Normal Fees
4
More than 90 to 180
10 times of Normal Fees
5
More than 180
12 times of Normal Fees

Points to ponder

1.  Filing of Form ADT 1 is mandatory for all companies either listed/unlisted/public/private/others.

2.  There is a general thought that Form ADT 1 is not required to be filed for the appointment of the first auditor. This is because rule  4 (2) of company rules, 2014 mentions only about Sec 139 (1 )- appointment of auditors and not about Sec 139 (6) – appointment of the first auditor. However, it is a good practice to file Form ADT 1 for the appointment of the first auditor too.

3.  The responsibility to file Form ADT 1 is that of the company and not of the auditor

4.  Form ADT 1 has to be filed even in case of appointment of the auditor for a casual vacancy.

E-filing of Form ADT-1

1. Form ADT 1 can be e-filed. The form can be downloaded from the Ministry of Corporate Affairs (MCA) website

2. E-form is auto approved

3. Once the E-form is registered by the concerned authority, an acknowledgement email is sent to the registered email ID

Companies (Audit and Auditors) Amendment Rules, 2018

In February 2018, MCA amended Companies (Audit and Auditors) Rules, 2014 in which they substituted Form ADT 1 and Form ADT-2 with new forms. Thereby, new Form ADT 1 is available in the MCA website for the current year. You can view these forms here.


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