ADT-1 Filing
ADT-1 Filing refers to the mandatory form filed with the Registrar of Companies (ROC) in India to inform the appointment of an auditor. It must be filed within 15 days of the auditor’s appointment under Section 139 of the Companies Act, 2013.
ADT-1 Form for Appointment of First Auditor – Simplified Guide for Easy My Tax Users
What is Form ADT-1?
Form ADT-1 is filed with the Registrar of Companies (ROC) to inform about the appointment of an auditor under Section 139 of the Companies Act, 2013. It is mandatory and helps ensure that your company stays legally compliant.
When to File Form ADT-1?
- For a New Company:
- Auditor must be appointed within 30 days of incorporation at the first Board Meeting.
- Form ADT-1 must be filed within 15 days of that appointment.
- For Existing Companies:
- File ADT-1 within 15 days of the AGM in which the auditor is appointed or reappointed.
Validity of the First Auditor
The first appointed auditor holds office until the conclusion of the first AGM. After that, shareholders may reappoint the same auditor or appoint a new one.
Details Required for Filing Form ADT-1
- Type of auditor: Firm or Individual
- Auditor’s Name, Address, Email
- CA Membership Number
- PAN Number
- Appointment period
- Date of Appointment
- Details of previous auditor (if applicable)
- Reason and date of casual vacancy (if applicable)
Documents Required for Form ADT-1
- Copy of Board Resolution for auditor appointment
- Auditor's written consent
- Certificate from auditor under Section 141 (not disqualified)
- Intimation sent by the company to the auditor
Late Filing Penalty for Form ADT-1
| Delay (Days) | Penalty |
|---|---|
| Up to 30 | 2x Normal Fees |
| 31–60 | 4x Normal Fees |
| 61–90 | 6x Normal Fees |
| 91–180 | 10x Normal Fees |
| 180+ | 12x Normal Fees |
Important Compliance Points
- Mandatory for all companies – public, private, listed, unlisted.
- Company (not auditor) is responsible for filing ADT-1.
- Recommended to file even for the first auditor, although not explicitly mentioned under Rule 4(2).
- File even in case of auditor appointment due to casual vacancy.
How Easy My Tax Can Help You
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- Document Preparation – We prepare all required documents.
- Review – Our experts ensure your documentation is error-free.
- Filing Assistance – We file ADT-1 with the MCA on your behalf.
- Compliance Support – We ensure all legal requirements are met.
- Timely Updates – Get real-time updates on your filing status.
Stay compliant and avoid penalties – trust Easy My Tax for your ADT-1 filing!
