What is ADT-1 Auditor Appointment Filing?
Every company must have a statutory auditor appointed and intimated to the ROC. The first auditor is appointed by the board and holds office until the first AGM, where the members appoint an auditor for five years. Missing ADT-1 leads to late fees and compliance gaps visible to banks and investors. TaxBucket drafts the resolutions, collects the auditor's consent and eligibility certificate and files ADT-1 on time.
Who needs it?
- Newly incorporated companies appointing the first auditor
- Companies appointing an auditor at the AGM for a 5-year term
- Companies filling a casual vacancy in the office of auditor
Key benefits
- Proper legal appointment of the auditor
- Avoids late fees and penalties
- Clean compliance record for due diligence
Documents required
Checklist: keep these ready
- Consent and eligibility certificate from the auditor
- Board / members' resolution for appointment
- Appointment letter to the auditor
- Auditor's firm registration number and details
Step-by-step process
- 1
Step 1
Identify and finalise the auditor
- 2
Step 2
Obtain the auditor's written consent and eligibility certificate
- 3
Step 3
Pass a board resolution (first auditor) or members' resolution at the AGM
- 4
Step 4
Prepare and file ADT-1 within 15 days
- 5
Step 5
Share the SRN and update statutory registers
Key facts: fees, timelines, due dates and penalties
- 1Due date: within 15 days of the AGM or meeting of appointment
- 2First auditor: appointed by the board within 30 days of incorporation
- 3Term: 5 years (from one AGM to the sixth AGM)
- 4Late fee: Rs 100 per day
Why choose TaxBucket for ADT-1 Auditor Appointment Filing?
- 14+ years of experience in tax, GST, MCA and legal compliance
- ISO 9001:2015 certified company with a team of tax and compliance professionals
- Transparent pricing with no hidden charges
- End-to-end online process with a dedicated expert and regular status updates
- Office in South West Delhi; serving clients across India
Frequently asked questions
Is ADT-1 required for the first auditor?
Yes. ADT-1 should be filed for the first auditor appointed by the board after incorporation.
Does an auditor need to be ratified every year?
No. Annual ratification by members was removed in 2018.
Who files ADT-1, the company or the auditor?
The company files ADT-1 with the ROC.
What happens when an auditor resigns?
The auditor files ADT-3, and the company fills the casual vacancy and files ADT-1 for the new auditor.
Get expert help with ADT-1 Auditor Appointment Filing today
Call +91 7838-000-475 or send your enquiry and our expert will get back to you.