ADT-1 Filing Applicability: Who Needs to File, When, and Why?

Filing Form ADT-1 is not just a regulatory formality—it's a legal obligation that applies to almost every company operating under the Companies Act, 2013. Whether your company is newly incorporated or an existing entity appointing or reappointing an auditor, understanding the applicability of Form ADT-1 is essential for maintaining compliance and avoiding penalties.

In this guide, we’ll break down who needs to file ADT-1, under what circumstances, the legal changes introduced by the 2025 amendment, and what companies should keep in mind when complying with this requirement.

What is Form ADT-1?

Form ADT-1 is an official document filed with the Registrar of Companies (ROC) to notify the appointment of an auditor under Section 139 of the Companies Act, 2013. It covers both the first auditor appointed after company incorporation and auditors appointed or reappointed during an Annual General Meeting (AGM).

With effect from July 14, 2025, under the Companies (Audit and Auditors) Amendment Rules, 2025, filing Form ADT-1 has become mandatory even for the first auditor appointed by the Board of Directors. This marks a major shift from previous norms where the first appointment was exempt.

Who Needs to File Form ADT-1?

The responsibility for filing ADT-1 lies entirely with the company and not the auditor. The form must be filed by:

1. All Types of Companies

• Listed Companies
• Unlisted Public Limited Companies
• Private Limited Companies
• One Person Companies (OPCs)
• Small Companies
• Startups
• Section 8 Companies (Nonprofits)

2. Newly Incorporated Companies

• Companies must file ADT-1 after appointing their first auditor, even if appointed by the Board.
• This filing must occur within 15 days of the Board resolution passed in the first Board meeting (which must be held within 30 days of incorporation).

3. Companies Reappointing Auditors

Companies that reappoint their statutory auditor at the AGM must file ADT-1 within 15 days of the meeting.

4. Companies Appointing Auditors Due to Casual Vacancy

If an auditor resigns, is disqualified, passes away, or vacates office for any reason, a new auditor must be appointed. ADT-1 must be filed even in these casual vacancy scenarios.

When is ADT-1 Filing Applicable?

Form ADT-1 filing becomes applicable whenever a company appoints an auditor:

First Auditor Appointment:

• Applicability: Mandatory from July 14, 2025, even if appointed by the Board.
• Deadline: File within 15 days of the Board meeting in which the appointment is made.
• Example: If a company is incorporated on 1st August 2025, the Board must meet and appoint the auditor by 31st August, and Form ADT-1 must be filed by 15th September 2025.

Auditor Reappointment at AGM:

• Applicability: Every year, when an auditor is reappointed during the AGM.
• Deadline: File within 15 days of the AGM date.

Appointment to Fill Casual Vacancy:

• Applicability: Whenever an auditor leaves mid-term.
• Deadline: File within 15 days of the new appointment being made by the Board/shareholders (as applicable).

Conditions That Must Be Met Before Filing Form ADT 1

To file Form ADT-1, the following conditions should be fulfilled:

The auditor must be appointed in line with Sections 139 and 141 of the Companies Act. The auditor must:

• Provide written consent to be appointed.
• Issue a certificate under Section 141 declaring eligibility.
• Confirm the appointment does not exceed audit limits under the Act.

Why Has the Applicability Expanded in 2025?

Previously, Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014, mentioned only Section 139(1)—pertaining to appointments made at the AGM. It did not mandate filing ADT-1 for first auditors appointed by the Board.

This created inconsistencies in ROC records and gaps in regulatory compliance.

To resolve this, the 2025 Amendment specifically included Section 139(6)—making ADT-1 filing compulsory for first-time appointments by the Board of Directors as well.

Key ADT 1 Applicability Scenarios 

What Happens If You Don’t File Form ADT-1?

Failing to file ADT-1 within the timeline results in additional fees as per the Companies (Registration Offices and Fees) Rules, 2014. The penalties increase with time:

Documentation Required for ADT-1 Filing

To file the form, you’ll need:

• Copy of the Board/AGM resolution appointing the auditor
• Written consent from the auditor
• Auditor’s eligibility certificate under Section 141
• Copy of the intimation sent to the auditor

How to File ADT-1

Filing Form ADT-1 is a mandatory ROC compliance that must be done online through the Ministry of Corporate Affairs (MCA) portal.

• Download Form: From the MCA portal
• Fill Details: Company info, auditor info, period of appointment, etc.
• Attach Documents: Resolutions, consent, certificates
• Affix DSC: Of Director and professional (CA/CS)
• Submit on MCA21: With applicable fee
• Get SRN: Acknowledgement and status tracking

Final Key Takeaway

Many companies miss the ADT-1 filing for first auditors due to older interpretations of Rule 4(2). The 2025 amendment eliminates ambiguity and ensures ROC has complete records of all auditor appointments, right from incorporation.

Whether you're a startup, private limited company, or a large listed entity, filing Form ADT-1 on time is now non-negotiable. Clear knowledge of applicability ensures compliance and prevents hefty penalties.

Need Help Filing Form ADT-1?

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