form_adt

Form ADT-1: Documents Required, When to File, Due Date, Fees, Penalty

A company utilizes Form ADT-1 to formally notify the Registrar of Companies (ROC) regarding the appointment of its auditor annually, adhering to the prescribed procedure. According to section 139(1) of the Companies Act, 2013, it is a mandatory requirement for a company to inform the ROC about the appointment of an auditor.

The filing of Form ADT-1 is to be completed within 15 days of the company's annual general meeting or its first board meeting, ensuring timely and accurate communication of the appointment details to the regulatory authorities.

Overview
Document Requireds
Registration Fees
Points
Faqs

What is Form ADT-1?

Form ADT-1 serves as an intimation submitted by every company to the Registrar of Companies through the MCA portal, providing details about the appointment of the company's Auditor. As per section 139 of the Companies Act, 2013, this form is mandatory for all companies and must be filed within 15 days of the annual general meeting where the new Auditor is appointed.

Under the regulatory framework, companies are required to file Form ADT-1 annually with the ROC, presenting it as a notice of the appointment of the Auditor subsequent to the annual general meeting.

Documents Required for Form ADT-1

Copy of Company's Board Resolution
Written Consent from the Auditor for appointment
Certificate from Auditor that he/she is not disqualified from being appointed as an Auditor u/s 141
Copy of Intimation given by the company to the Auditor

Form ADT-1 on MCA Portal Fees

The fees of filing Form ADT-1 with the registrar of companies are as follows:

Share capital of company (₹)	Fees (₹)
Less than 1 lakh	200
Between 1,00,000 and 4,99,999	300
Between 5,00,000 and 24,99,999	400
Between 25,00,000 and 99,99,999	500
1,00,00,000 or above	600

Form ADT-1 on MCA Portal Fees

The fees of filing Form ADT-1 with the registrar of companies are as follows:

Delay in Filing (No. of Days)	Penalty Applicable
Upto 30 days	Twice the Normal Fees
Between 30 days to 60 days	4 times of Normal Fees
Between 60 days to 90 days	6 times of Normal Fees
Between 90 days to 180 days	10 times of Normal Fees
More than 180 days	12 times of Normal Fees

Points of Form ADT-1

All companies, irrespective of their listing status (listed, unlisted), type (private, public), or other classification, are obligated to file Form ADT-1.
The responsibility for filing Form ADT-1 lies with the company itself and not with the appointed auditor.
Form ADT-1 must be filed by the company even in the case of the appointment of an auditor to fill a casual vacancy.
While it is generally believed that Form ADT-1 is not mandatory for the appointment of the first auditor, it is advisable and considered good practice to file the form. Rule 4(2) of the Company Rules, 2014 specifically mentions section 139(1) regarding the appointment of auditors and does not explicitly cover section 139(6) related to the appointment of the first auditor.

Frequently Asked Questions (FAQs)

ADT-1 is an intimation form which is used to inform the registrar of companies about the appointment of its auditor every year.

Form ADT-1 needs to be filed by every company within 15 days from the date of annual general meeting or first board meeting.

Yes. As per section 139(1) of the Companies Act, 2013, it is mandatory for every company to inform the ROC about the appointment of its auditor in ADT-1 Form.

File Form ADT-1 Online

Google Reviews

Get Free Consultation

Form ADT-1: Documents Required, When to File, Due Date, Fees, Penalty

What is Form ADT-1?

Documents Required for Form ADT-1

Form ADT-1 on MCA Portal Fees

Form ADT-1 on MCA Portal Fees

Points of Form ADT-1

Frequently Asked Questions (FAQs)

What is ADT 1?

When to file ADT 1?

Is it necessary to file ADT 1 every year?

Why Uncle Docs

Simple & Fast

Affordable

4.8 Google rating

All Services

Free Consultation

Schedule call with an expert

Start

Establish

Protect

Grow