ADT-1 Filing – Appointment of Auditor
Complete Process, Documents & ROC Compliance Guide (India)
As per Companies Act, 2013 | Ministry of Corporate Affairs (MCA)
ADT-1 filing is a mandatory ROC compliance used to inform the Registrar of Companies about the appointment, re-appointment, or change of statutory auditor of a company.
Every company registered under the Companies Act, 2013 must appoint an auditor and file ADT-1 within the prescribed timeline to avoid penalties.
What is Form ADT-1?
ADT-1 is an e-form filed with the MCA to notify the appointment of a statutory auditor under Section 139(1).
- Filed after auditor appointment
- Mandatory for all companies
- Filed electronically on MCA portal
When is ADT-1 Filing Required?
- Appointment of first auditor (by shareholders)
- Appointment of auditor at AGM
- Re-appointment of existing auditor
- Appointment due to casual vacancy
- Change or removal of auditor
Eligibility of Auditor
- Only a Chartered Accountant (CA) in practice
- CA firm with majority CA partners
- Must not be disqualified under Section 141
| Disqualification Includes | Examples |
|---|---|
| Indebtedness | Loan from company above prescribed limit |
| Relationship | Director or employee of company |
| Exceeding audit limits | More than 20 company audits |
Documents Required for ADT-1 Filing
- Board Resolution / AGM Resolution
- Consent Letter from Auditor
- Eligibility Certificate (Section 141)
- Intimation Letter to Auditor
- Auditor PAN & Membership Number
- Company CIN
- Director’s Digital Signature Certificate (DSC)
Step-by-Step ADT-1 Filing Process
- Hold Board Meeting / AGM
- Appoint auditor via resolution
- Obtain auditor consent & eligibility certificate
- Prepare ADT-1 form
- Upload form on MCA portal
- Pay government fees
- Submit using DSC
Timeline, Fees & Penalties
| Particular | Details |
|---|---|
| Due date | Within 15 days of appointment |
| Government fees | As per authorized capital |
| Late fees | Additional ROC fees apply |
Common Mistakes to Avoid
- Missing 15-day deadline
- Incorrect auditor membership number
- Uploading wrong resolution
- Not attaching eligibility certificate
Frequently Asked Questions (FAQs)
- Is ADT-1 mandatory every year? – Yes, after AGM appointment.
- Who files ADT-1? – The company.
- What if ADT-1 is delayed? – Late fees and penalties apply.
- Is ADT-1 required for OPC? – Yes.
- Is first auditor ADT-1 required? – Only if appointed by members.
ADT-1 Filing – Appointment of Auditor
Complete Process, Documents & ROC Compliance Guide (India)
As per Companies Act, 2013 | Ministry of Corporate Affairs (MCA)
ADT-1 filing is a mandatory ROC compliance used to inform the Registrar of Companies about the appointment, re-appointment, or change of statutory auditor of a company.
Every company registered under the Companies Act, 2013 must appoint an auditor and file ADT-1 within the prescribed timeline to avoid penalties.
What is Form ADT-1?
ADT-1 is an e-form filed with the MCA to notify the appointment of a statutory auditor under Section 139(1).
- Filed after auditor appointment
- Mandatory for all companies
- Filed electronically on MCA portal
When is ADT-1 Filing Required?
- Appointment of first auditor (by shareholders)
- Appointment of auditor at AGM
- Re-appointment of existing auditor
- Appointment due to casual vacancy
- Change or removal of auditor
Eligibility of Auditor
- Only a Chartered Accountant (CA) in practice
- CA firm with majority CA partners
- Must not be disqualified under Section 141
| Disqualification Includes | Examples |
|---|---|
| Indebtedness | Loan from company above prescribed limit |
| Relationship | Director or employee of company |
| Exceeding audit limits | More than 20 company audits |
Documents Required for ADT-1 Filing
- Board Resolution / AGM Resolution
- Consent Letter from Auditor
- Eligibility Certificate (Section 141)
- Intimation Letter to Auditor
- Auditor PAN & Membership Number
- Company CIN
- Director’s Digital Signature Certificate (DSC)
Step-by-Step ADT-1 Filing Process
- Hold Board Meeting / AGM
- Appoint auditor via resolution
- Obtain auditor consent & eligibility certificate
- Prepare ADT-1 form
- Upload form on MCA portal
- Pay government fees
- Submit using DSC
Timeline, Fees & Penalties
| Particular | Details |
|---|---|
| Due date | Within 15 days of appointment |
| Government fees | As per authorized capital |
| Late fees | Additional ROC fees apply |
Common Mistakes to Avoid
- Missing 15-day deadline
- Incorrect auditor membership number
- Uploading wrong resolution
- Not attaching eligibility certificate
Frequently Asked Questions (FAQs)
- Is ADT-1 mandatory every year? – Yes, after AGM appointment.
- Who files ADT-1? – The company.
- What if ADT-1 is delayed? – Late fees and penalties apply.
- Is ADT-1 required for OPC? – Yes.
- Is first auditor ADT-1 required? – Only if appointed by members.
ROC Annual Compliance Services
AOC-4 | MGT-7 / MGT-7A | DIR-3 KYC | Complete ROC Compliance Package
As per Companies Act, 2013 | Ministry of Corporate Affairs (MCA)
Every company registered in India is required to comply with annual ROC filings irrespective of turnover or activity. These filings ensure transparency, legal validity, and avoidance of penalties.
- AOC-4 – Financial Statements
- MGT-7 / MGT-7A – Annual Return
- DIR-3 KYC – Director KYC
AOC-4 Filing – Financial Statements
AOC-4 is filed to submit the company’s financial statements to ROC under Section 137.
Documents Required
- Balance Sheet
- Profit & Loss Account
- Notes to Accounts
- Cash Flow Statement (if applicable)
- Auditor Report
- Director Report
| Particular | Details |
|---|---|
| Due Date | Within 30 days of AGM |
| Penalty | ₹100 per day (max ₹2 lakh) |
MGT-7 / MGT-7A – Annual Return
MGT-7 is filed by companies other than OPC & AOC-7A, while MGT-7A is specifically for OPC & AOC-7A companies.
Information Covered
- Shareholding pattern
- Director & KMP details
- Indebtedness
- Compliance confirmation
| Form | Applicable To | Due Date |
|---|---|---|
| MGT-7 | Private/Public Companies | 60 days from AGM |
| MGT-7A | OPC | 60 days from AGM |
DIR-3 KYC – Director KYC Compliance
Every individual holding a DIN must complete DIR-3 KYC every year.
Documents Required
- PAN Card
- Aadhaar Card
- Personal Email & Mobile (OTP based)
- Passport (for foreign directors)
| Due Date | Penalty |
|---|---|
| 30th September | ₹5,000 DIN reactivation fee |
ROC Annual Compliance Package
Our ROC Annual Compliance Package ensures that your company meets all statutory requirements under the Companies Act, 2013.
Package Includes
- AOC-4 Filing
- MGT-7 / MGT-7A Filing
- DIR-3 KYC for Directors
- Basic ROC advisory support
Frequently Asked Questions
- Is ROC filing mandatory for inactive companies? – Yes.
- Is audit mandatory for ROC filing? – For most companies, yes.
- Can filings be revised? – Limited cases only.
- What if AGM not held? – Penalties apply.
ROC Annual Compliance Services
AOC-4 | MGT-7 / MGT-7A | DIR-3 KYC | Complete ROC Compliance Package
As per Companies Act, 2013 | Ministry of Corporate Affairs (MCA)
Every company registered in India is required to comply with annual ROC filings irrespective of turnover or activity. These filings ensure transparency, legal validity, and avoidance of penalties.
- AOC-4 – Financial Statements
- MGT-7 / MGT-7A – Annual Return
- DIR-3 KYC – Director KYC
AOC-4 Filing – Financial Statements
AOC-4 is filed to submit the company’s financial statements to ROC under Section 137.
Documents Required
- Balance Sheet
- Profit & Loss Account
- Notes to Accounts
- Cash Flow Statement (if applicable)
- Auditor Report
- Director Report
| Particular | Details |
|---|---|
| Due Date | Within 30 days of AGM |
| Penalty | ₹100 per day (max ₹2 lakh) |
MGT-7 / MGT-7A – Annual Return
MGT-7 is filed by companies other than OPC & AOC-7A, while MGT-7A is specifically for OPC & AOC-7A companies.
Information Covered
- Shareholding pattern
- Director & KMP details
- Indebtedness
- Compliance confirmation
| Form | Applicable To | Due Date |
|---|---|---|
| MGT-7 | Private/Public Companies | 60 days from AGM |
| MGT-7A | OPC | 60 days from AGM |
DIR-3 KYC – Director KYC Compliance
Every individual holding a DIN must complete DIR-3 KYC every year.
Documents Required
- PAN Card
- Aadhaar Card
- Personal Email & Mobile (OTP based)
- Passport (for foreign directors)
| Due Date | Penalty |
|---|---|
| 30th September | ₹5,000 DIN reactivation fee |
ROC Annual Compliance Package
Our ROC Annual Compliance Package ensures that your company meets all statutory requirements under the Companies Act, 2013.
Package Includes
- AOC-4 Filing
- MGT-7 / MGT-7A Filing
- DIR-3 KYC for Directors
- Basic ROC advisory support
Frequently Asked Questions
- Is ROC filing mandatory for inactive companies? – Yes.
- Is audit mandatory for ROC filing? – For most companies, yes.
- Can filings be revised? – Limited cases only.
- What if AGM not held? – Penalties apply.
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