A simple, step-by-step guide for Indian private limited companies and OPCs on filing ADT-1 for auditor appointment on the MCA V3 portal, on time.
How to File ADT-1 for Auditor Appointment: Complete MCA V3 Guide
If your company just appointed or reappointed a statutory auditor at your Annual General Meeting, there's a small but important ROC filing you cannot afford to miss - Form ADT-1. Miss the deadline and you're looking at additional government fees that climb the longer you wait, plus an avoidable compliance flag on your company's record.
The good news is that ADT-1 is one of the simpler ROC forms to file once you know exactly what's needed. This guide walks you through what the form is for, who needs to file it, the documents you'll need, and the exact steps to complete it on the new MCA V3 portal.
What is Form ADT-1 and Why Does It Matter
Form ADT-1 is an intimation filed with the Registrar of Companies (ROC) to formally inform the government about the appointment or reappointment of a company's statutory auditor. Every private limited company, public company, and One Person Company (OPC) is required to have a chartered accountant (or CA firm) audit its books each year, and once that auditor is appointed - usually at the Annual General Meeting (AGM) - the company must tell the ROC who that auditor is.
Think of it as the ROC's way of keeping an official record of which auditor is responsible for certifying a company's financial statements in a given year. This matters because auditors play a gatekeeping role under the Companies Act 2013 - they are the ones who verify that your financial statements are accurate and compliant. The ROC wants a clear paper trail of who held that responsibility, and when.
It's worth noting that ADT-1 is filed by the company, not the auditor. Many founders assume the auditor's office handles this - it doesn't automatically happen unless you or your compliance partner initiates the filing.
Who Must File ADT-1 and the Due Date
Every company registered under the Companies Act 2013 - private limited companies, public limited companies, Section 8 companies, and OPCs - must file ADT-1 when a statutory auditor is appointed or reappointed. This applies whether it's the first auditor after incorporation, a subsequent auditor appointed at an AGM, or a replacement auditor appointed to fill a casual vacancy.
The due date rule: ADT-1 must be filed within 15 days of the meeting in which the auditor was appointed or ratified. For most companies, this means 15 days from the date of the AGM.
Here's an important nuance that trips up a lot of first-time founders: for the first auditor of a newly incorporated company, appointed by the board of directors within 30 days of incorporation, there has historically been some debate on whether ADT-1 filing is mandatory, since Section 139(6) deals with board appointment of the first auditor and the ADT-1 filing requirement is more explicitly tied to Section 139(1) appointments made in a general meeting. In current common practice, many companies and practitioners choose to file ADT-1 even for the first board-appointed auditor, purely as a matter of good compliance hygiene and to keep the MCA record updated - even where the strict legal requirement is debated. Because interpretations vary and MCA's own practical expectations can shift, we strongly recommend you confirm the exact applicability for your specific situation with a qualified CA or CS before deciding to skip the filing. For every subsequent auditor appointed or ratified at an AGM, filing ADT-1 within 15 days is standard practice and expected.
Missing this window - even by a few days - triggers additional fees, so it helps to calendar the AGM date and count 15 days forward immediately.
Documents and Information Required for ADT-1
Before you start the online form, keep the following ready as scanned PDFs:
- Board resolution or AGM resolution appointing or reappointing the auditor
- Written consent letter from the auditor, confirming they accept the appointment
- Auditor's eligibility certificate under Section 141 of the Companies Act 2013, confirming they are not disqualified from acting as the company's auditor
- Intimation letter to the auditor about the appointment (if maintained separately)
- Basic company details - CIN, registered office address, and PAN
- Auditor's membership number and firm registration number (FRN), if the auditor is a firm
- Details of the AGM or board meeting - date, and the resolution number/reference
- Digital Signature Certificate (DSC) of the authorized director who will sign the form
- Details of the previous auditor (if this is a reappointment or replacement, not the first appointment)
Having these documents scanned and named clearly before you log in to the portal will save you a lot of back-and-forth.
Step-by-Step: How to File ADT-1 on the MCA V3 Portal
- Log in to the MCA V3 portal at mca.gov.in using your registered credentials. If your company has migrated to V3, you'll access company e-filing through the V3 dashboard rather than the older V2 system.
- Navigate to the "MCA Services" section and locate the e-form for auditor appointment intimation - Form ADT-1 - under the annual filing or company forms category. On MCA V3, forms are typically searchable directly by name in the services menu.
- Enter your Corporate Identity Number (CIN) to auto-populate basic company details such as company name, registered office address, and email ID. Verify these details are current and correct.
- Fill in the auditor details - name of the auditor or audit firm, membership number, firm registration number (if applicable), PAN, and address.
- Specify the type of appointment - whether this is the first auditor, a subsequent appointment, reappointment of the retiring auditor, or filling a casual vacancy - and enter the relevant period of appointment (e.g., number of AGMs the auditor will serve for).
- Enter the date of the board meeting or AGM at which the auditor was appointed, along with the resolution details.
- Attach the required documents as attachments to the e-form - specifically the board/AGM resolution copy, the auditor's written consent letter, and the auditor's Section 141 eligibility certificate. MCA V3 will show you the mandatory attachment fields; make sure none are left blank.
- Verify all entered details using the portal's built-in validation - the system will flag missing mandatory fields or attachments before allowing you to proceed.
- Affix the Digital Signature Certificate (DSC) of the authorized director (or company secretary, where applicable) using the DSC signing utility integrated with MCA V3. Make sure the DSC is registered against the signatory's DIN on the portal beforehand - an unregistered or expired DSC is one of the most common reasons filings fail at this stage.
- Submit the form for pre-scrutiny, which checks the form for basic errors before final upload.
- Upload the form and proceed to payment of the applicable ROC filing fee. MCA V3 will generate a payment link or gateway for the fee based on your company's authorized capital slab.
- Complete the payment online through the available payment options (net banking, credit/debit card, etc.).
- Note down the Service Request Number (SRN) generated upon successful submission - this is your reference number for tracking and future correspondence with the ROC.
- Track the filing status under the "Track Payment Status" or "Track SRN Status" option on the MCA V3 portal using your SRN. Once approved, the form status will update to "Approved" and a challan/acknowledgment will be available for download and record-keeping.
Fees and Penalties for Late Filing in 2026
ROC filing fees for ADT-1 are structured on a slab basis linked to your company's authorized share capital - companies with lower authorized capital pay a lower base fee, and the fee increases as authorized capital increases, as per the Companies (Registration Offices and Fees) Rules.
If you file after the 15-day deadline, an additional fee applies on top of the normal fee. As a general structure under the current rules, additional fees for delayed ROC filings typically increase the longer the delay continues - the additional fee for a short delay is usually a smaller multiple of the normal fee, and it can rise substantially, potentially several times the normal fee, for very long delays running into months.
Because these fee slabs and multipliers are subject to periodic revision by the Ministry of Corporate Affairs, we strongly recommend you verify the current fee and additional-fee structure on mca.gov.in or confirm with your CA/CS before filing, rather than relying on any fixed number quoted elsewhere. Do not treat any specific rupee amount you see online as guaranteed accurate for your filing date.
Beyond the monetary fee, chronic or repeated delays in ROC filings can also invite scrutiny during due diligence for funding rounds, loans, or business transactions, since investors and lenders often check ROC compliance history.
Common Mistakes Founders Make While Filing ADT-1
- Missing the auditor's written consent letter - this is a mandatory attachment, and forgetting it is one of the most frequent causes of resubmission
- Not attaching the Section 141 eligibility certificate, assuming the resolution alone is sufficient
- Confusing the first auditor's board appointment with a subsequent AGM appointment, and either skipping the filing when it should have been done, or delaying it due to uncertainty - when in doubt, check with a professional rather than guessing
- Filing after the 15-day window because the AGM date wasn't tracked closely, resulting in avoidable additional fees
- Using an expired or unregistered DSC, which causes the form to bounce back during signing
- Entering the wrong period of appointment (e.g., mentioning one year instead of the number of AGMs the auditor is appointed for)
- Incorrect SRN linking when the ADT-1 filing needs to reference a previous form or resolution filing, leading to portal validation errors
- Not retaining the acknowledgment/challan after successful filing, which can create issues later during audits or due diligence
Frequently Asked Questions
Is ADT-1 mandatory for every private limited company?
Yes. Every private limited company, OPC, and public company must file ADT-1 whenever a statutory auditor is appointed, reappointed, or replaced, in line with Section 139 of the Companies Act 2013.
What is the exact due date for filing ADT-1?
ADT-1 must be filed within 15 days from the date of the meeting - typically the AGM - at which the auditor was appointed or ratified.
Does ADT-1 need to be filed for the first auditor appointed by the board after incorporation?
This is a nuanced area where practice and interpretation vary. Many companies file ADT-1 for the first board-appointed auditor as good practice, even though some interpretations treat it as not strictly mandatory under Section 139(6). Confirm your specific position with a CA or CS before deciding either way.
Who signs Form ADT-1?
An authorized director of the company digitally signs the form using their registered Digital Signature Certificate (DSC).
What happens if I file ADT-1 late?
You will need to pay an additional fee on top of the normal ROC fee, and the additional fee generally increases the longer the delay continues. Verify the current fee structure on mca.gov.in before filing.
Can ADT-1 be filed without the auditor's consent letter?
No. The auditor's written consent and their Section 141 eligibility certificate are mandatory attachments, and the form is likely to be rejected or sent back for resubmission without them.
Is ADT-1 filed only once or every year?
It is filed every time an auditor is appointed, reappointed, or replaced - not necessarily every single year, since auditors are often appointed for a term covering multiple AGMs. However, ratification-related filings may still occur depending on the appointment terms.
Where can I check the status of my ADT-1 filing?
You can track your filing using the SRN (Service Request Number) generated after submission, through the "Track SRN Status" feature on the MCA V3 portal.
Not sure which filings your company owes? Use Legal Suvidha's free compliance check or talk to us.
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