Form ADT-1 is the notice the company gives the Registrar of Companies when it appoints or re-appoints an auditor under section 139 of the Companies Act, 2013, read with Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. The company files it, not the auditor, within fifteen days of the meeting in which the auditor is appointed.
Facts checked: 10 October 2026. The form layout, field names, attachment list, signatory list and effective date of the revised form were read in the Gazette text of G.S.R. 359(E) dated 30 May 2025 (Companies (Audit and Auditors) Amendment Rules, 2025, in force 14 July 2025). The fifteen-day window and the consent and certificate requirement come from section 139(1) as reproduced by secondary law-reporting sites and ICAI study material; indiacode.nic.in and mca.gov.in could not be read directly. The first-auditor position and MCA FAQ No. 35 come from a practitioner article (secondary). Filing fees were not verified and are not quoted.
What Form ADT-1 is
The form is titled "Notice to the Registrar by company for appointment of auditor" and cites section 139 and Rule 4(2). It is an e-form on the MCA portal, signed digitally by a director, manager, company secretary, CEO, CFO, or an insolvency professional or liquidator where applicable. The auditor supplies details and documents, but the company is the filer and carries the default.
| Item | Position |
|---|---|
| Who files | The company |
| Where | MCA portal, as an e-form |
| Window | 15 days from the meeting in which the auditor is appointed |
| Covers | Appointment and re-appointment (the Explanation to section 139 treats re-appointment as appointment) |
| Revised form | Notified 30 May 2025, in force 14 July 2025 |
What the revised form asks and attaches
The 2025 form asks for the nature of appointment, with options including first auditor by Board, members or C&AG; appointment or re-appointment in AGM; casual vacancy; non-re-appointment or removal of the previous auditor; appointment by the Central Government or the Tribunal. It also asks whether the company falls in a section 139(2) class, the date of AGM, the date of appointment, the firm registration number, the membership number of the partner signing, the period of account, whether the twenty-company limit in section 141(3)(g) is respected, and whether the Audit Committee recommendation was considered.
| Attachment in the form | Status |
|---|---|
| Copy of the intimation sent by the company | Mandatory |
| Copy of written consent given by the auditor | Mandatory |
| Resignation letter tendered by the previous auditor | Where appointment follows a resignation |
| Central Government order for appointment | Where applicable |
| Other attachments | Optional |
The certificate of eligibility is not a separate mandatory slot in the form, so it is normally filed together with the consent or as an optional attachment. The law still requires it: under section 139(1) the company must obtain the auditor's written consent and a certificate that the appointment satisfies section 141 before the appointment.
First auditor versus later auditors
Section 139(6) has the Board appoint the first auditor within 30 days of incorporation, and the members within 90 days if the Board fails. Rule 4(2) refers to appointments under section 139(1), so ADT-1 for the first auditor is not expressly mandated by the rule. The 2025 form added a first-auditor option, and MCA FAQ No. 35, as reported, recommends filing it anyway. Treat it as required in practice, because AOC-4 asks for the ADT-1 SRN.
How the CA's own side fits
- Before accepting, check section 141: disqualifications, the twenty-company limit, independence under the ICAI Code of Ethics, and any prior service.
- If you are taking over from another CA, write to them first. Clause (8) of Part I of the First Schedule to the Chartered Accountants Act, 1949 makes this mandatory, and ICAI disciplinary orders treat a missing written communication as misconduct.
- Issue the consent and eligibility certificate using the auditor consent and eligibility certificate (ADT-1) template.
- The company should hold the Board's decision on a board resolution for auditor appointment and send the auditor appointment intimation letter.
- Complete acceptance and continuance procedures under SA 220, then obtain the SRN of ADT-1 for your file.
Worked example
A company holds its AGM on 30 September 2026 and re-appoints M/s Rao & Associates. The window runs to 15 October 2026. The CS checks the AGM minutes, obtains the signed consent and section 141 certificate dated before the AGM, uploads the intimation letter and consent, and files on 7 October. The partner then records the SRN in the permanent file and the ADT-1 date in the engagement acceptance checklist. If the same company had filed on 20 October, the filing would be late, with additional fee under the Registration Offices and Fees Rules.
Common errors
- Consent dated after the appointment resolution.
- Wrong date of appointment: the AGM date entered where the appointment is effective from a different date.
- Wrong signing partner membership number.
- Period of account and number of financial years inconsistent with the term.
- Re-appointment treated as no filing.
- Casual vacancy filed without the resignation letter.
Frequently asked questions
Is ADT-1 filed by the company or the auditor?
By the company. The auditor provides the consent and certificate and keeps the SRN on file.
What is the due date for ADT-1?
Fifteen days from the date of the meeting in which the auditor is appointed, under section 139(1). A late filing attracts additional fees.
Is ADT-1 needed for re-appointment?
Yes. Appointment includes re-appointment for this purpose.
Is ADT-1 mandatory for the first auditor?
Rule 4(2) refers to section 139(1), so the obligation is not express for a section 139(6) first auditor. The revised form accommodates it and MCA recommends filing.
What is the filing fee?
It depends on the company's capital and rises with delay. Check the fee computation on the portal before filing.
For the wider engagement lifecycle see what is a statutory audit and the audit process from planning to report. If the appointment ends in a resignation, read how to file Form ADT-3.
Statutory facts on this page are checked against their sources, and the page says where it relied on secondary reporting. How we verify · Report an error