Form ADT-1-FAQs-Explained in Easy language

Form ADT-1 is one of those MCA forms that looks small, but causes big confusion. Especially for first-time filers, CS trainees, or founders doing compliance on their own. Let’s go through the most common questions, without making it sound too legal or robotic.
 

1. What exactly is Form ADT-1?

In simple words, Form ADT-1 is used to inform the ROC that your company has appointed an auditor.
 You appoint the auditor in a meeting, but unless ADT-1 is filed, MCA doesn’t really “know” about it.
So yes, appointment + intimation both matter.
 

2. Which law talks about ADT-1?

ADT-1 comes from Section 139(1) of the Companies Act, 2013, along with Rule 4(2) of the Audit Rules.
Not something you read daily, but this is where MCA gets the power to ask for it.
 

3. Who has to file Form ADT-1?

Almost every company:
  • Private Limited
  • Public Limited
  • OPC
  • Section 8
If it’s a company, ADT-1 will show up sooner or later.
 

4. When should ADT-1 be filed?

Within 15 days from the date of auditor appointment.
Not from AGM date confusion, not from filing date.
 From the actual appointment date.
 

5. Is ADT-1 required for the first auditor?

Usually, no.
If the Board appoints the first auditor, ADT-1 is not required.
But here’s the catch-
 If members appoint the first auditor in an EGM, then yes, ADT-1 must be filed.
This small difference trips up many people.
 

6. Do we need to file ADT-1 every year?

No. And this is important.
ADT-1 is filed once for a 5-year term.
 Not every AGM.
 Not every year.
Unless the auditor changes or the term ends.
 

7. What about OPCs? Do they also file ADT-1?

Yes, OPCs also fall under this requirement.
Same logic applies-first auditor by Board, no ADT-1. Otherwise, file it.
 

8. Who actually appoints the auditor mentioned in ADT-1?

Mostly, it’s the members in AGM.
 Sometimes in an EGM.
 Board appointment applies only in specific cases.
ADT-1 reflects the final appointment, not proposals or discussions.
 

9. What details are needed in ADT-1?

You’ll need things like:
  • Company CIN
  • Auditor name and firm registration number
  • PAN of auditor
  • Address and email
  • Appointment period
  • Date of AGM/EGM
Sounds simple, but wrong PAN or wrong period can cause rejection.
 

10. What documents are attached with ADT-1?

Mainly:
  • Auditor’s consent letter
  • Eligibility certificate under Section 139
  • Resolution copy (optional, but good practice)
Missing consent = form won’t go through.
 

11. Is DSC required for filing ADT-1?

Yes, 100%.
It has to be signed digitally by:
  • Director, or
  • Company Secretary, or
  • CFO / Manager / CEO
Without DSC, nothing moves on MCA.
 

12. How much is the government fee?

Depends on share capital.
 Usually between ₹200 to ₹600.
Late fees? That’s a different headache.
 

13. What if ADT-1 is filed late?

Late filing attracts additional fees, and in serious cases, penalties under Section 147.
Also, during due diligence or audits, this delay always comes back.
 

14. Can ADT-1 be corrected after filing?

Nope.
Once filed and approved, no revision option exists.
 Mistake means professional workaround, not a simple edit.
 

15. Is ADT-1 required on reappointment of auditor?

Yes, but only after completion of the 5-year term.
If the same auditor continues for another term, file ADT-1 again.
 

16. What about casual vacancy of auditor?

If an auditor resigns or vacates office, and a new one is appointed, ADT-1 is required after member approval.
Casual vacancy ≠ no compliance.
 

17. Is ADT-1 needed when an auditor resigns?

No.
Resignation is reported in ADT-3.
 ADT-1 is only for appointment, not exit.
 

18. Difference between ADT-1 and ADT-3?

Simple way to remember:
  • ADT-1 - Entry
  • ADT-3 - Exit
That’s it.
 

19. What happens if ADT-1 is not filed at all?

Problems pile up:
  • Non-compliance under Companies Act
  • Auditor appointment questioned
  • Issues during funding, audit, or ROC inspection
It’s a small form, but skipping it isn’t smart.
 

20. Can ADT-1 be filed without AGM?

Generally, no.
Appointment happens in AGM or EGM first.
 ADT-1 comes after that, not before.
 

21. What if auditor is appointed by NCLT?

Even then, ADT-1 must be filed.
ROC still needs intimation, regardless of who appointed the auditor.
 

22. Is ADT-1 applicable to LLPs?

No.
 ADT-1 is only for companies, not LLPs.
 

23. Where is ADT-1 filed?

With the Registrar of Companies under the Ministry of Corporate Affairs.
Online, through the MCA portal.
 

24. Why is auditor consent so important in ADT-1?

Because it confirms:
  • Auditor is eligible
  • No disqualification under Section 141
  • Appointment is legally valid
Without consent, appointment has no backing.
 

25. What if there are joint auditors?

ADT-1 still applies.
Details of all joint auditors must be mentioned properly.
 

26. Can a company appoint an auditor and skip ADT-1?

Technically yes.
 Legally? No.
Without ADT-1, the appointment is treated as incomplete.
 

27. Is ADT-1 required for auditor ratification?

No.
 Ratification concept is gone.
Only appointment matters now.
 

28. Who is responsible for filing ADT-1?

The company, not the auditor.
Auditor gives documents, company files the form.
 

29. Can a professional file ADT-1 on behalf of the company?

Yes.
 CS or CA can file it with proper authorization and DSC.
 

30. Why does ADT-1 matter so much?

Because it:
  • Makes auditor appointment official
  • Avoids penalties
  • Keeps records clean
  • Saves trouble later
Small compliance. Big impact.
 

Final Thought

Form ADT-1 isn’t complicated, but it’s easy to ignore. And that’s where problems start. Filing it correctly, on time, with proper attachments, saves a lot of explaining later.