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Auditor Appointment ADT-1

ADT-1 Form for Appointment of First Auditor

Form ADT is used when a company appoints an auditor under obligation to acknowledge the registrar of companies (ROC) about the appointment of auditor in a prescribed manner. This is implemented as per section 139 (1) of the new companies act 2013.

Form ADT-1 Notice and Information about Appointment 

A company shall communicate to the auditor of its appointment .Apart from the comunication, a notice of such appointment has to be filed with the registrar of companies within 15 days of this appointment. As per the rules, such notice regarding the auditor appointment is required to be filled in Form ADT-1 in the MCA portal.

Form ADT-1

Form ADT- 1 can be referred to an intimation filed by every company with the Registrar Of Companies about the appointment of an auditor after the inference of its Annual General Meeting (AGM) u/s 139 of The Companies Act, 2013 (fourth proviso to sub-section (1)

When to be filed

There are two scenarios when it comes to filing of ADT-1 form:

  • During the Incorporation of the new company
  • For Existing Company

During the Incorporation of New Company 

Form ADT-1 is required to be filed within 15 days from the first board meeting of the company .Thw meeting itself has to be  held in within 30 days of incorporation.The auditor is appointed by the board of directors of the company.

For Already Existing Company

Form ADT-1 should be filed by the company with the registrar of companies within 15 days of the AGM in which the Auditor was appointed or reappointed as the case may be. For example, if the company’s AGM was conducted on 30 September 2020, then the company should file Form ADT-1 by 14th October 2020.

Documents to be attached while filing it 

  • Company’s Board resolution copy/resolution passed in annual general meeting
  • Written consent from the Auditor regarding the appointment
  • A certificate from the Auditor that he/she/it is not disqualified or ineligible to be appointed as an Auditor u/s 141
  • Copy of the intimation given by the company to the auditor.