ADT-1 — Auditor Appointment & Reappointment

Appoint Your Statutory Auditor the Right Way — ADT-1 Filed in 48 Hours

✦ Filed Within 15 Days of AGM ✦ Consent Letter Included ✦ Penalty-Free Compliance
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What is ADT-1?

Form ADT-1 is filed with the ROC to inform the MCA about the appointment or reappointment of a Statutory Auditor. Under Section 139 of the Companies Act, every company must appoint a Chartered Accountant firm as its Statutory Auditor at the first Annual General Meeting and reappoint (for up to 5 consecutive years, subject to rotation rules) at each subsequent AGM. ADT-1 must be filed within 15 days of the AGM at which the auditor is appointed or ratified. Late filing attracts a penalty of ₹300 per day (minimum ₹1,000, maximum ₹3 lakhs for companies).

First-time auditor appointments — including at the time of company incorporation — must also be intimated via ADT-1 within 30 days of the Board Meeting at which the first auditor is appointed. VITTAX prepares the consent letter from the auditor, the board resolution for appointment, and the ADT-1 e-form — all in a compliant, properly formatted package. We help in finding the suitable Statutory Auditor of your Business.

⚠️ Late filing attracts a penalty of ₹300 per day — minimum ₹1,000, maximum ₹3 lakhs for companies.

Pricing

MANDATORY FILING

ADT-1 Filing

₹499

Standard auditor appointment / reappointment

Ideal for: All companies appointing or reappointing statutory auditors

  • Auditor consent letter (in prescribed format)
  • Board resolution for auditor appointment
  • ADT-1 e-form preparation and MCA filing
  • MCA acknowledgement
VITTAX Fee: ₹499  |  Govt. Fees: Nil
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Frequently Asked Questions

Is ADT-1 required every year?

If the auditor is appointed for 5 consecutive years at the AGM, ADT-1 must be filed each year — even if it is just a ratification (not a new appointment). Technically, from FY 2023-24, the annual ratification requirement has been removed for 5-year appointments, but the ADT-1 is still needed at each formal appointment.

Who can be a statutory auditor?

Only a Chartered Accountant firm (or an individual CA in practice) can be appointed as a Statutory Auditor. The auditor must not be disqualified under Section 141 — including existing relationship with the company, outstanding payments, or specific professional involvements.

Quick Enquiry

ADT-1 Filing₹499

At a Glance

Filing Deadline15 Days of AGM
First Appointment30 Days of BM
Late Fee₹300/day
Max Penalty₹3 Lakhs
Govt. FeesNil

⚡ Key Facts

Governing SectionSection 139
Auditor TermUp to 5 Years
Eligible AuditorCA Firm / Individual
DisqualificationSection 141

Appoint Your Statutory Auditor Correctly

File ADT-1 Today → We prepare the consent letter, board resolution, and ADT-1 e-form — all within 48 hours

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