ADT 1 Filing

ADT 1 Filing for Auditor Appointment in Company

Auditor Appointment & ADT-1 Filing – Mandatory for Every Company

ADT 1 filing is required to inform MCA about the appointment of auditor in a company under Section 139 of the Companies Act, 2013.

After company incorporation, appointing an auditor is one of the most important steps to ensure proper financial compliance, accounting setup, and governance structure.

📘 Legal Requirement under Companies Act

  • ✔ First auditor must be appointed within 30 days of incorporation
  • ✔ ADT-1 must be filed within 15 days of appointment
  • ✔ Appointment is made through Board Resolution (for first auditor)
  • ✔ Subsequent auditors are appointed in AGM

🆕 Important Update (2025 Rule)

As per recent amendment, filing ADT-1 for first auditor is now mandatory.

👉 Total compliance timeline:

  • ✔ 30 days – Auditor appointment
  • ✔ +15 days – ADT-1 filing

⚠️ Missing this can lead to penalties on company and directors.

💡 Practical Business Reality

Many companies complete registration but delay auditor appointment and ADT-1 filing.

This creates issues in:

  • ❌ Accounting and compliance setup
  • ❌ Filing financial statements
  • ❌ Bank and investor verification

🎯 Smart Strategy: 1-Year vs 5-Year Auditor Appointment

Standard practice is to appoint auditor for 5 years (from 1st AGM to 6th AGM).

However, many companies now prefer:

  • 1-Year Appointment – Better flexibility
  • ✔ Easy change if auditor is not suitable
  • ✔ Avoid complex removal process (ADT-2)

👉 This gives management better control over compliance and data handling.

🏢 Auditor = Foundation of Compliance

Auditor appointment is not just a compliance — it is essential for:

  • ✔ Financial reporting
  • ✔ Tax filings
  • ✔ Investor confidence
  • ✔ Bank loan approvals

👉 Even for INC-20A filing, auditor plays a key role in verification.

Need help with auditor appointment or ADT-1 filing?

We handle complete process including appointment, documentation and filing.

📞 7019827351 | 📧 crp@prakashaandco.com

Documents Required for Auditor Appointment & ADT-1 Filing

To complete ADT 1 filing and auditor appointment, certain documents are required from both the company and the auditor.

✔ Documents from Auditor (Mandatory)

  • ✔ Auditor consent letter
  • ✔ Certificate under Section 141 (eligibility confirmation)
  • ✔ PAN of auditor / firm
  • ✔ ICAI Membership Number / Firm Registration Number (FRN)

👉 These documents confirm that the auditor is eligible to be appointed under the Companies Act.

✔ Documents from Company

  • ✔ Certificate of Incorporation (COI)
  • ✔ Board resolution for auditor appointment
  • ✔ Shareholding details
  • ✔ Company PAN

📘 Auditor Eligibility (Section 141)

Auditor must be a practicing Chartered Accountant (PCA) or CA firm eligible under ICAI guidelines.

MCA portal now validates:

  • ✔ PAN of auditor
  • ✔ Membership Number / FRN

👉 Any mismatch will lead to rejection of ADT-1 filing.

🤝 Flexible Support – Your Auditor or Our Associated PCA

We provide complete flexibility for auditor appointment:

  • ✔ You can appoint your own auditor (CA)
  • ✔ Or we can arrange our associated Practicing CA (PCA)

👉 We coordinate with the auditor directly and collect all required documents for filing.

👉 This ensures smooth and hassle-free compliance for business owners.

💡 Simple Process for You

  • ✔ Share your company details
  • ✔ Provide auditor details (or request us to arrange)
  • ✔ We prepare resolution and documents
  • ✔ We complete ADT-1 filing with MCA

👉 End-to-end support with minimal effort from your side.

Don’t have an auditor yet?

We can help you appoint a suitable CA and complete ADT-1 filing quickly.

📞 7019827351   |   📧 crp@prakashaandco.com

ADT-1 Filing Process – Simple, Quick & Fully Managed

We simplify the ADT 1 filing and auditor appointment process so that you can focus on your business while we handle compliance.

Step 1: Share Company Details

Provide basic details like:

  • ✔ Certificate of Incorporation
  • ✔ Director details
  • ✔ Auditor details (if available)

👉 You can share via WhatsApp or Email for quick processing.

Step 2: Auditor Finalization

Choose your preferred option:

  • ✔ Use your own auditor
  • ✔ Or we arrange our associated practicing CA

👉 We coordinate directly with the auditor for required documents.

Step 3: Documentation & Resolution

We prepare:

  • ✔ Board Resolution for appointment
  • ✔ Auditor consent & eligibility documents

👉 Ensuring compliance with Companies Act provisions.

Step 4: ADT-1 Filing with MCA

We file the ADT-1 form with ROC along with all attachments.

👉 PAN, Membership No. & FRN validation is checked before submission.

Step 5: Confirmation & Record Update

After approval, auditor details will be updated in MCA records.

👉 Your company becomes fully compliant for audit-related filings.

⏱️ Timeline for ADT-1 Filing

  • ✔ Document collection & review: Same day
  • ✔ Resolution & preparation: 1–2 days
  • ✔ MCA filing & approval: 2–4 working days

👉 Total time: 3 to 5 working days

💡 Hassle-Free Compliance

You don’t need to worry about legal procedures or documentation.

  • ✔ We coordinate with auditor
  • ✔ We prepare all documents
  • ✔ We handle filing and follow-up

👉 Complete end-to-end support.

Ready to appoint your auditor?

Share your details — we will complete the ADT-1 filing quickly.

📞 7019827351   |   📧 crp@prakashaandco.com

Cost of Auditor Appointment & ADT-1 Filing – Simple & Transparent

We offer affordable and transparent pricing for auditor appointment and ADT 1 filing, with complete support from our CA, CS & legal team.

🎉 Special Benefit for Our Clients

If your company is registered through us:

✔ First Auditor Appointment & ADT-1 Filing – FREE

👉 As part of our complete company setup and compliance support.

🔗 Company Registration Services in Bangalore

💼 Professional Fees (For Other Companies)

₹1,000 – ₹2,000 (All Inclusive)

Includes:

  • ✔ Auditor coordination
  • ✔ Resolution drafting
  • ✔ Document preparation
  • ✔ ADT-1 filing with MCA
  • ✔ Follow-up till approval

🧾 Only ADT-1 Filing / Assistance

If you already have auditor and documents ready:

  • ✔ Filing / assistance charges: ₹500 – ₹1,000

👉 Quick verification and filing support available.

💡 Smart Cost Strategy (1-Year vs 5-Year)

Most companies appoint auditor for 5 years, but:

  • ✔ 1-year appointment gives flexibility
  • ✔ Easy change if service is not satisfactory
  • ✔ Avoid complex removal process (ADT-2)

👉 Though yearly filing cost is slightly higher, it gives better control and peace of mind.

✔ No Hidden Charges

  • ✔ Clear upfront pricing
  • ✔ No hidden compliance charges
  • ✔ Complete support included

⚠️ Cost of Delay vs Compliance

Not appointing auditor or not filing ADT-1 can lead to:

  • ❌ Penalties on company and directors
  • ❌ Issues in financial filings
  • ❌ Compliance risk in MCA records

👉 Timely filing ensures smooth operations and avoids unnecessary costs.

Get your auditor appointment done today

Share your company details — we will guide and complete the process quickly.

📞 7019827351   |   📧 crp@prakashaandco.com

Frequently Asked Questions – ADT-1 Filing & Auditor Appointment

Is ADT-1 filing mandatory for first auditor?

Yes. As per recent MCA updates, ADT 1 filing is mandatory even for first auditor. Companies must file the form after appointment to avoid compliance issues.

What is the due date for ADT-1 filing?

ADT-1 must be filed within:

  • ✔ 30 days from incorporation – for first auditor appointment
  • ✔ 15 days from appointment – for subsequent auditors

What happens if ADT-1 is not filed?

Non-filing can lead to:

  • ❌ Penalty on company and directors
  • ❌ Issues in filing financial statements
  • ❌ Non-compliance in MCA records

Can I appoint my own auditor?

Yes. You can appoint your own Chartered Accountant.

👉 Alternatively, we can help you appoint our associated practicing CA for smooth compliance.

Can auditor be changed after appointment?

Yes. Auditor can be changed, but it involves:

  • ✔ Board resolution
  • ✔ Shareholder approval (if required)
  • ✔ Filing ADT-2 in some cases

👉 Hence, many companies prefer 1-year appointment initially.

Is ADT-1 required for LLP?

No. ADT-1 filing is applicable only for companies (Private Limited, OPC, etc.). LLP has separate compliance requirements.

What documents are required for ADT-1 filing?

Key documents include:

  • ✔ Auditor consent letter
  • ✔ Eligibility certificate (Section 141)
  • ✔ Board resolution
  • ✔ Company incorporation details

How long does ADT-1 filing take?

Typically, ADT-1 filing is completed within 3 to 5 working days after receiving documents.

Do I need to file ADT-1 every year?

No. If auditor is appointed for 5 years, ADT-1 is filed once.

👉 If appointed yearly, ADT-1 must be filed every year.

Can you handle complete auditor appointment process?

Yes. We provide end-to-end support including:

  • ✔ Auditor arrangement (if required)
  • ✔ Documentation & resolution
  • ✔ ADT-1 filing with MCA

👉 Complete hassle-free compliance support.

Prakasha CR Company Secretary Bangalore

About the Author

Prakasha C R (FCS 11130, COP 15592) is a qualified Company Secretary, Chartered Accountant, and Legal Professional with over 15+ years of experience in handling MCA compliance, auditor appointment, ADT-1 filing, and company law matters.

He leads the expert team at Prakasha & Co., Bangalore, providing end-to-end support for auditor appointment, compliance setup, accounting, taxation, and legal advisory for startups, SMEs, and growing companies.

With practical experience in handling ROC filings, compliance corrections, and business structuring, the team ensures accurate compliance, smooth execution, and risk-free business operations.

Last Updated: 01 May 2026

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