Understanding ADT-1 Filing: A Comprehensive Guide

When it comes to maintaining your company's regulatory health, being audit-ready is paramount. Enter ADT-1 filing, a crucial part of adhering to the provisions of the Companies Act 2013. This guide will walk you through the essentials, ensuring your company stays compliant and audit-prepared.

What is the ADT 1 Form?

Form ADT 1 is a statutory return filed by companies with the Registrar of Companies (ROC) to report the appointment of an auditor, as required under Section 139 of the Companies Act, 2013. It is used to formally notify the ROC when a company appoints its first auditor after incorporation or appoints/reappoints an auditor at the Annual General Meeting (AGM). 

As per the latest Companies (Audit and Auditors) Amendment Rules, 2025, effective from July 14, 2025, filing Form ADT-1 is mandatory for all first auditor appointments, including those made by the Board of Directors—a significant change from the previous exemption. The form must be filed within 15 days of the auditor’s appointment and includes details such as the auditor’s name, address, PAN, membership number, and term of appointment.

Requirements for Filing ADT 1 Form 

Filing ADT 1 Form is mandatory for all companies, including public, private, listed, unlisted, and one-person companies (OPCs), upon the appointment of an auditor, whether for the first time or at a subsequent Annual General Meeting (AGM). The form must be submitted to the Registrar of Companies (ROC) within 15 days from the date of the auditor’s appointment.

To proceed with filing, the following conditions must be met:

• The auditor must be appointed in compliance with the applicable provisions of the Companies Act, 2013.
• The appointed auditor must provide written consent to act as the company’s auditor.

The auditor must also submit a certificate under Section 141 of the Act, confirming that:

• They meet the eligibility criteria to be appointed as an auditor,
• They are not disqualified or ineligible under the Companies Act,
• The appointment is within the permitted audit limits as prescribed by law.

Who Needs to File Form ADT 1?

The responsibility for filing ADT-1  Form rests entirely with the company, not the auditor. Every company that appoints or reappoints an auditor must ensure that Form ADT-1 is filed with the Registrar of Companies (ROC) within the prescribed timeline.

Entities Required to File ADT-1 Include:

All Types of Companies:

• Listed Companies
• Unlisted Companies
• Public Limited Companies
• Private Limited Companies
• One Person Companies (OPCs) and other registered entities

Newly Incorporated Companies:

Companies that have recently been incorporated are required to file Form ADT-1 after appointing their first auditor, regardless of whether the appointment is made by the Board of Directors or by the members.

Companies Filling a Casual Vacancy:

If an auditor is appointed to fill a casual vacancy (arising due to resignation, death, disqualification, etc.), the company must file Form ADT-1 to report the new appointment.

Companies Appointing or Reappointing Auditors at AGM:

Any company that appoints or reappoints an auditor at its Annual General Meeting (AGM) must file Form ADT-1 within 15 days of the appointment resolution being passed.

Note: Filing Form ADT-1 is mandatory in all of the above scenarios, including appointments made to fill casual vacancies.Conclusion: Ensuring Compliance with ADT-1 Filing

Having navigated through the essentials of ADT-1 filing, it's clear that this process is not just a legal formality but a vital component of maintaining your company's credibility and statutory adherence. By ensuring accurate and timely ADT-1 submissions, you'll pave the way for smooth audit processes and bolster your business’s integrity. As you commit to these practices, aligning with ever-evolving regulations will become a manageable and rewarding endeavor. Keep abreast of updates and utilize the MCA portal’s resources to continually advocate for compliance excellence in your company.