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ADT-1 Filing Services in India

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Documents: Auditor consent under Section 139, eligibility certificate under Section 141, and board / AGM resolution.

Fees: Rs 3,000 to 5,000 standalone OR included FREE in Patron statutory audit engagement.

Eligibility: Every company under Companies Act 2013 - private, public, listed, unlisted, OPC, Section 8.

Timeline: Within 15 days of board meeting / AGM where auditor is appointed (30 days for removal).

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Got required documents within 4 hours of request. The Patron team flagged the 2025 Amendment first-auditor change before we even asked - that one update alone justified the engagement.

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Hired Patron for our statutory audit and ADT-1 came free. One team, one workflow - no separate billing for two parts of the same engagement. Smooth.

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Patron caught a Section 141 indebtedness issue with our intended auditor BEFORE the consent letter was signed. Saved us a revised filing cycle. Worth every rupee.

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We were a first-time incorporation post-July 2025. Patron explained the new Amendment Rule, filed ADT-1 inside the 15-day window, and locked the SRN for our AOC-4 later. Frictionless.

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Had a casual vacancy mid-year - Patron handled the EGM, ordinary resolution, and ADT-1 inside 30 days. Section 139(8) navigated cleanly with no MCA query.

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TL;DR What Is ADT-1 Who Must File What We Deliver 7-Step Process Documents Common Pain Points Pricing Timeline Why Hire a CA First vs Subsequent FAQs

TL;DR: ADT-1 Filing at a Glance

📌 TL;DR - ADT-1 Filing Services Services at a Glance

Form ADT-1 is the auditor appointment intimation under Section 139 of the Companies Act, 2013. Filed within 15 days of the appointment (board meeting for first auditor; AGM for subsequent 5-year term). Per the Companies (Audit and Auditors) Amendment Rules, 2025 effective 14 July 2025, ADT-1 is now mandatory even for first auditor appointments by Board - previously exempt. Patron files from Rs 3,000 standalone or FREE with the statutory audit engagement.

ADT-1 is the MCA e-form used to intimate the Registrar of Companies of an auditor's appointment under Section 139 of the Companies Act, 2013 read with Rule 4 of the Companies (Audit and Auditors) Rules, 2014. Every company registered under the Act must file ADT-1 every time an auditor is appointed, reappointed, or removed. The form is simple, but the surrounding compliance work - Section 141 eligibility verification, Section 139 consent, board or AGM resolution drafting - is where most defaults originate.

Below is a quick-reference summary covering governing Act, applicability, timeline, fees, penalties, and forms in the ADT family. Use this as a fast scan before diving into the detail below.

Parameter	Detail
Governing Act	Companies Act, 2013 - Sections 139, 139(1), 139(2), 139(6), 139(8), 140, 141, 147 read with Rule 4 of Companies (Audit and Auditors) Rules, 2014
Applicable To	Every company under Companies Act, 2013: Private Limited, Public Limited (listed and unlisted), OPC, Section 8
Timeline	Within 15 days of appointment (board meeting for first auditor; AGM for subsequent appointment); 30 days for removal under Section 140
Cost (Patron)	Standalone: Rs 3,000 (regular) to Rs 5,000 (with consent / eligibility drafting). FREE if bundled with statutory audit engagement.
Penalty	Multiplier-based additional fee (2x to 12x normal fee) + Section 147 fine on company Rs 25,000 to Rs 5 lakh; auditor fine Rs 25,000 to Rs 5 lakh or 4x remuneration whichever is less
Forms / Portal	ADT-1 (appointment), ADT-2 (removal application), ADT-3 (resignation), ADT-4 (fraud reporting) via MCA V3 portal
Authority	Registrar of Companies (ROC), Ministry of Corporate Affairs

Content is reviewed quarterly for accuracy.

What Is Form ADT-1?

Form ADT-1 is the MCA e-form used to intimate the Registrar of Companies of an auditor's appointment under Section 139 of the Companies Act, 2013 read with Rule 4 of Companies (Audit and Auditors) Rules, 2014. The form notifies the ROC of the auditor's name, address, PAN, ICAI membership number, firm registration number, term of appointment, and the resolution under which the appointment was made.

2025 Amendment - Major Regulatory Change. Per the Companies (Audit and Auditors) Amendment Rules, 2025 effective 14 July 2025, ADT-1 is now mandatory even for first auditor appointments made by the Board of Directors within 30 days of incorporation under Section 139(6). Previously, Rule 4(2) had exempted first-auditor Board appointments from the ADT-1 requirement. This is the single biggest ADT-1 regulatory change in recent years and most competitor content has not been updated to reflect it.

ADT-1 vs ADT-2 vs ADT-3 vs ADT-4: The Auditor-Form Family

The Companies Act, 2013 prescribes a family of ADT forms for different stages of the auditor lifecycle. Filing the wrong form for the wrong event causes rejection and re-filing.

Form	When to Use	Filed By	Statutory Reference	Deadline
ADT-1	Auditor appointment intimation to ROC (first, subsequent, reappointment, or removal by board)	Company	Section 139 + Rule 4	15 days from appointment (30 days for removal)
ADT-2	Application to Central Government for removal of auditor before expiry of term	Company	Section 140(1) + Rule 7	Within 30 days of board resolution
ADT-3	Auditor's notice of resignation	Auditor (not company)	Section 140(2) + Rule 8	Within 30 days from resignation
ADT-4	Reporting of fraud by auditor to Central Government	Auditor	Section 143(12) + Rule 13	Within prescribed period under Rule 13

Key Terms for ADT-1 Filing Services:

Form ADT-1: MCA e-form intimating auditor appointment to ROC under Section 139 of the Companies Act, 2013. Must be filed within 15 days of appointment.

Section 139(1): Subsequent auditor appointment at AGM for a 5-year term - from conclusion of AGM until conclusion of the 6th AGM.

Section 139(2): Audit firm rotation - individual auditor every 5 years, audit firm every 10 years. Applies to listed companies and prescribed classes; small companies and OPCs exempt.

Section 139(6): First auditor appointment by Board within 30 days of incorporation. ADT-1 now mandatory effective 14 July 2025.

Section 139(8): Casual vacancy filling - by Board within 30 days for any vacancy; by EGM within 3 months for vacancy due to resignation.

Section 141: Qualifications and disqualifications of auditor. Body corporate (other than LLP), officers / employees of the company, partners of officers, and indebtedness exceeding Rs 5 lakh are disqualified.

Section 147: Punishment for contravention - company fine Rs 25,000 to Rs 5 lakh; officer fine Rs 10,000 to Rs 1 lakh; auditor fine Rs 25,000 to Rs 5 lakh or 4x remuneration whichever is less.

SRN: Service Request Number - the unique MCA reference generated when ADT-1 is filed. Required for downstream AOC-4 and MGT-7 filings.

Auditor Appointment Section 139 + Rule 4

Who Must File ADT-1 - and When?

Every company registered under the Companies Act, 2013 must file ADT-1 every time an auditor is appointed, reappointed, or removed. This includes:

Private limited companies (including small companies under Section 2(85))
Public limited companies (listed and unlisted)
One Person Companies (OPCs)
Section 8 Companies (non-profit)
Foreign companies registered under Section 380

Filing Triggers and Deadlines

Trigger	Section	Deadline
First auditor appointment by Board within 30 days of incorporation	Section 139(6)	Within 15 days of board meeting (effective 14 July 2025 per 2025 Amendment Rules)
First auditor appointment by members within 90 days of incorporation (if Board fails)	Section 139(6) proviso	Within 15 days of EGM
Subsequent auditor appointment at first AGM for 5-year term	Section 139(1)	Within 15 days of AGM
Reappointment at the end of 5-year term	Section 139(1)	Within 15 days of AGM
Casual vacancy due to auditor resignation	Section 139(8)(i)	Within 30 days of EGM (filled within 3 months of board recommendation)
Casual vacancy for any other reason	Section 139(8)(ii)	Within 30 days of casual vacancy being filled by Board
Removal of auditor before term expiry	Section 140(1) + Section 139	Within 30 days of decision

The 5-year term anchor. Under Section 139(1), an auditor appointed at the first AGM holds office from the conclusion of that AGM until the conclusion of the 6th AGM. Reappointment is then required for another 5 years. Under Section 139(2), audit firm rotation applies every 5 / 10 years for listed companies and certain prescribed companies - small companies and OPCs are exempt.

What Patron Delivers in ADT-1 Filing

Service	What We Do
1. Eligibility Verification under Section 141	Auditor must be a CA in practice. Section 141(3) disqualifications checked - body corporate, officer / employee, partner / director of officer or employee, indebtedness exceeding Rs 5 lakh. ICAI membership active. FRN valid.
2. Section 139 Consent and Section 141 Certificate Drafting	Written consent of auditor under Section 139 obtained. Certificate of compliance with Section 141 conditions issued by the auditor. Both documents drafted with correct ICAI membership and firm registration references.
3. Resolution Drafting (Board or AGM)	Board resolution under Section 139(6) drafted for first auditor appointment. AGM resolution under Section 139(1) drafted for subsequent / reappointment. Special resolution drafted where audit firm rotation applies under Section 139(2). Resolutions filed in minute book.
4. ADT-1 Form Drafting and DSC Application	Form ADT-1 drafted with auditor details, CIN, period of appointment, financial years covered, and resolution reference. Form digitally signed by Director / CEO / CFO / Manager authorised by the board.
5. Direct MCA V3 Portal Submission and SRN Capture	Filing submitted directly via Patron's MCA V3 portal access. Government filing fee paid as per capital slab. SRN captured and saved - critical because AOC-4 and MGT-7 filings later in the year reference the ADT-1 SRN.
6. Auditor Lifecycle Coordination (Bundled with Audit Engagement)	Where Patron is also engaged as statutory auditor, ADT-1 is included free in the audit engagement. We coordinate the appointment letter, consent, eligibility, ADT-1 filing, and audit kickoff in a single workflow.

Our Process

ADT-1 Filing Process: 7 Steps

From trigger identification through SRN capture - a structured 7-step workflow that finishes inside the 15-day statutory deadline. Patron internal SLA: 3 to 5 working days from data finalisation to filing.

Step 1

Trigger Identification (Day 1)

First auditor, subsequent appointment, reappointment, casual vacancy, or removal? Section under which appointment is made (139(1) / 139(6) / 139(8) / 140) locked. Correct deadline set on calendar - 15 days for appointment, 30 days for removal or casual vacancy.

Section identified Deadline calendared Day 1 - 1 day

Trigger Locked 01

Step 2

Auditor Eligibility Verification (Day 1-2)

Section 141(3) disqualifications checked - body corporate, officer / employee of company, partner of officer, indebtedness exceeding Rs 5 lakh. ICAI membership active. Firm Registration Number (FRN) valid. Class 3 DSC of auditor verified.

Section 141(3) cleared ICAI membership active Class 3 DSC verified

Eligibility OK 02

Step 3

Consent and Eligibility Certificate (Day 2-3)

Written consent under Section 139 drafted and signed by auditor. Certificate of compliance with Section 141 conditions issued. Both documents filed with the board secretariat. Patron uses standardised templates customised for client's CIN, auditor FRN, and term.

Section 139 consent signed Section 141 certificate Filed with secretariat

Docs Signed 03

Step 4

Resolution Drafting and Meeting (Day 3-5)

Board meeting convened (first auditor) or AGM held (subsequent appointment). Resolution passed under the correct section (139(1) / 139(6) / 139(8) / 140). Special resolution drafted where Section 139(2) rotation applies. Minutes recorded.

Correct section invoked Special resolution if rotation Minutes recorded

Resolution Passed 04

Step 5

ADT-1 Form Drafting (Day 5-6)

Form ADT-1 drafted with CIN, auditor name and address, PAN, ICAI membership number, FRN, term of appointment, financial years covered, and resolution date / reference. Each field cross-checked against source documents before form is locked.

All fields cross-checked Auditor PAN / ICAI / FRN Resolution date locked

Form Drafted 05

Step 6

DSC and MCA V3 Portal Submission (Day 6-7)

Form digitally signed by authorised Director / KMP using Class 3 DSC. Filed via Patron's MCA V3 portal access. Government filing fee paid (Rs 200 to Rs 600 based on authorised capital slab). Submission confirmation captured.

DSC applied Direct V3 portal access Capital slab fee paid

Filed on V3 06

Step 7

SRN Capture and Downstream Tracking (Day 7)

SRN saved in compliance calendar. SRN flagged for use in AOC-4 (referenced in form) and MGT-7 (auditor details cross-checked). Acknowledgement PDF circulated to founder team and auditor. Filing closed in the compliance calendar.

SRN saved Linked to AOC-4 / MGT-7 Acknowledgement issued

SRN Locked 07

Document Checklist for ADT-1 Filing

The documents listed below cover both the consent / eligibility set (auditor side) and the resolution / company set (filer side). Patron prepares missing items in-house.

Auditor Documents

Written consent of auditor under Section 139 of the Companies Act, 2013
Certificate of compliance under Section 141 - auditor eligibility, no disqualifications listed in Section 141(3)
Auditor PAN, ICAI membership number, Firm Registration Number (FRN), correspondence address
Class 3 DSC of the appointed auditor

Company Documents

Board resolution (for first auditor under Section 139(6) or casual vacancy filling under Section 139(8)) OR AGM ordinary resolution (for subsequent appointment under Section 139(1))
Special resolution for audit firm rotation under Section 139(2) - applicable only to listed and prescribed companies
Notice of AGM / EGM where appointment was passed (with 21 clear day notice for AGM)
Term of appointment - 1 year for first auditor (till first AGM) or 5 years for subsequent appointment under Section 139(1)
Active DIN, DSC, and PAN of the Director / KMP signing the form
CIN and active company status on MCA portal

Where any document is missing or out-of-date, Patron drafts, secures, or renews it inside the engagement at the standalone fee. We do not delay filings on procedural document gaps.

Common ADT-1 Pain Points - and How Patron Solves Them

Challenge	Impact	How Patron Accounting Solves It
1. First-auditor ADT-1 omitted (legacy assumption from pre-2025 rule)	Under old Rule 4(2), first auditor appointment by Board within 30 days of incorporation was exempt from ADT-1. Many companies and platforms still operate on this exemption.	The Companies (Audit and Auditors) Amendment Rules, 2025 effective 14 July 2025 removed this exemption. ADT-1 is now mandatory for first-auditor Board appointments. Patron updates every intake against the 2025 Amendment Rules and files ADT-1 inside the 15-day window.
2. AOC-4 / MGT-7 portal blocks because ADT-1 SRN is missing	AOC-4 and MGT-7 forms expect the ADT-1 SRN for the appointed auditor. If ADT-1 was not filed (or was rejected), AOC-4 and MGT-7 either fail validation or use a placeholder SRN that triggers MCA scrutiny.	Patron files ADT-1 first and uses the validated SRN downstream. SRN locked in compliance calendar at the moment of filing and referenced in AOC-4 and MGT-7 packs as standard practice.
3. Auditor disqualification under Section 141 discovered late	Section 141(3) disqualifications - body corporate, partner of officer, indebtedness exceeding Rs 5 lakh - are checked too late, after ADT-1 is filed. ADT-1 then has to be revised, resolution re-passed, new ADT-1 filed.	Patron verifies Section 141 eligibility BEFORE the consent letter is signed. Pre-filing eligibility check is a fixed step in our intake checklist, not an after-the-fact correction.
4. ADT-1 confused with ADT-2 / ADT-3 / ADT-4	Founders use ADT-1 for events that actually require ADT-2 (removal application to Central Government), ADT-3 (auditor resignation - filed by auditor not company), or ADT-4 (fraud reporting). Filing the wrong form causes rejection.	Patron maps the event to the correct form on intake using a 4-form decision tree. We turn around the right form inside the statutory deadline rather than re-filing after a rejection.

ADT-1 Filing Pricing: Standalone or Bundled with Audit

Fee Component	Amount
ADT-1 Regular (Existing Consent and Resolution)	Rs 3,000 (Exl GST and Govt. Charges)
ADT-1 with Consent and Resolution Drafting	Rs 4,000 (Exl GST and Govt. Charges)
ADT-1 with Auditor Rotation (Section 139(2)) Special Resolution	Rs 5,000 (Exl GST and Govt. Charges)
Free with Patron Statutory Audit Engagement (Up to Rs 1 crore turnover)	Included in Rs 15,000-30,000 audit fee
Free with Patron Statutory Audit Engagement (Rs 1 to 10 crore turnover)	Included in Rs 30,000-75,000 audit fee
Free with Patron Statutory Audit Engagement (Rs 10 to 100 crore turnover)	Included in Rs 75,000-2,00,000 audit fee
Bundled in Full Annual Compliance Package (Pvt Ltd)	Included in Rs 35,000 annual bundle
Government Filing Fee (paid directly to MCA)	Rs 200 to Rs 600 by authorised capital slab
DSC Application (if required)	Rs 1,000 to Rs 2,500 per DSC
Late Filing - Additional Fee (Up to 30 days delay)	2x normal fee
Late Filing - Additional Fee (31 to 60 days delay)	4x normal fee
Late Filing - Additional Fee (61 to 90 days delay)	6x normal fee
Late Filing - Additional Fee (91 to 180 days delay)	10x normal fee
Late Filing - Additional Fee (180+ days delay)	12x normal fee
Section 147 Penalty - Company	Rs 25,000 to Rs 5,00,000
Section 147 Penalty - Officer in Default	Rs 10,000 to Rs 1,00,000
Section 147(2) Penalty - Auditor	Rs 25,000 to Rs 5,00,000 or 4x remuneration whichever is less

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free ADT-1 Filing Services consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

ADT-1 Filing Timeline

Stage	Estimated Timeline
Company incorporated	Day 0
First auditor appointed by Board (Section 139(6))	Within 30 days of incorporation
First auditor ADT-1 deadline (Section 139(6) + Rule 4 post 2025 Amendment)	Within 15 days of Board meeting (so within 45 days of incorporation)
First auditor appointed by Members if Board fails (Section 139(6) proviso)	Within 90 days of incorporation
First auditor (Member appointment) ADT-1 deadline	Within 15 days of EGM
First AGM held (Section 96(1) proviso)	Within 9 months of FY end
Subsequent auditor ADT-1 deadline (Section 139(1))	Within 15 days of AGM
Annual AGM (typical due date)	By 30 September each year
Annual AGM ADT-1 deadline	Within 15 days of AGM (typically by 15 October)
5-year term reappointment (Section 139(1))	Within 15 days of 6th AGM
Casual vacancy filled by Board (Section 139(8))	Within 30 days of vacancy filled
Auditor removed before term (Section 140(1))	Within 30 days of CG approval + EGM
Patron Turnaround (data finalised to filing)	3 to 5 working days

⚠ The 14 July 2025 cutover. Any first auditor appointment by Board on or after 14 July 2025 triggers a mandatory ADT-1 within 15 days. Pre-cutover appointments under the old Rule 4(2) exemption are not retrospectively affected, but every new incorporation since must file ADT-1 - no exemption.

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work, the complexity involved, and the company's authorised capital slab for government filing fee.

Key Benefits

Why Hire a CA Firm for ADT-1 (Even Though the Form Is Simple)

2025 Amendment Rules Update

The Companies (Audit and Auditors) Amendment Rules, 2025 effective 14 July 2025 changed the first-auditor exemption. Patron tracks regulatory changes and updates intake checklists - most competitor platforms have not.

Section 141 Eligibility Risk

Filing ADT-1 for an ineligible auditor under Section 141(3) triggers ROC scrutiny and a revised filing cycle. Verification BEFORE consent is signed avoids the rejection-and-refile loop entirely.

Auditor Lifecycle Continuity

ADT-1 is filed once per appointment cycle. The auditor signs financials every year. A firm that handles both keeps continuity, including rotation rules under Section 139(2).

Section 147 Liability

Directors face Rs 10,000 to Rs 1 lakh personal fine on default. Even at low standalone fees (Rs 3,000), the risk-adjusted cost of DIY is materially higher than the engagement fee.

SRN Locked for AOC-4 / MGT-7

The ADT-1 SRN is referenced in AOC-4 and MGT-7 later in the year. Patron locks the SRN in the compliance calendar at the moment of filing so downstream forms never block on a missing reference.

Free Bundle with Audit

Where Patron is engaged as your statutory auditor, ADT-1 is included free. One workflow, one team, no separate billing - the cleanest operating model.

Trusted by Founders Across India

10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years Experience

Outcome Proof - Internal Metrics FY 2024-25

Patron filed 1,400+ ADT-1 returns (first auditor and subsequent appointments combined) in FY 2024-25
100 percent on-time filing rate across all engagements
Zero Section 141 disqualification incidents post-filing - all pre-filing eligibility checks held
Average turnaround from data-finalisation to filing: 3 to 5 working days
Standardised intake checklist updated for the 14 July 2025 Amendment Rules within 7 days of notification

Pan-India Reach

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves auditor appointment, ADT-1 filing, and statutory audit engagements for businesses across India - both in-person and remotely. Trusted by Hyundai, Asian Paints, Bridgestone, and 500+ growing companies.

First Auditor (Section 139(6)) vs Subsequent Auditor (Section 139(1))

Parameter	First Auditor	Subsequent Auditor
Governing section	Section 139(6)	Section 139(1)
Appointing authority	Board within 30 days of incorporation; failing that, Members within 90 days	Members at the AGM
Term of appointment	From appointment until conclusion of first AGM	5 years - conclusion of AGM to conclusion of 6th AGM
Ratification at each AGM	Not applicable (single-year term)	Not required since Companies (Amendment) Act 2017
ADT-1 filing requirement	Mandatory (effective 14 July 2025 - previously exempt under Rule 4(2))	Mandatory under Rule 4
ADT-1 deadline	15 days from board meeting (within 45 days of incorporation)	15 days from AGM date
Resolution type	Board resolution (or ordinary resolution at EGM if Board fails)	Ordinary AGM resolution (special resolution if Section 139(2) rotation applies)
Auditor consent under Section 139	Required	Required
Section 141 eligibility certificate	Required	Required
Patron standalone fee	Rs 4,000 to 5,000 (includes consent and resolution drafting)	Rs 3,000 to 4,000

Related Patron Services

ADT-1 connects to the broader auditor lifecycle and to other annual ROC filings. The most relevant partner services:

Statutory Audit - Patron-led statutory audit under Section 143. ADT-1 is FREE if Patron is also the auditor.
Appointment of Auditor - broader auditor appointment hub covering resolution drafting, eligibility, and ROC intimation.
Change of Auditor - removal, resignation, and replacement (ADT-2 / ADT-3 events) under Section 140.
Private Limited Company Annual Compliance - full Rs 35,000 bundle where ADT-1 is one of 6+ forms covered.
AOC-4 Filing Services - filed within 30 days of AGM; references ADT-1 SRN.
MGT-7 Filing Services - filed within 60 days of AGM; auditor details from ADT-1 carry through.

Legal Framework: Acts, Sections, and Penalties

Governing Legislation

Companies Act, 2013 - master statute
Companies (Audit and Auditors) Rules, 2014 - Rule 4 (ADT-1 procedure), Rule 5 (rotation), Rule 6 (manner of selection), Rule 7 (removal under ADT-2), Rule 8 (resignation under ADT-3), Rule 13 (fraud reporting under ADT-4)
Companies (Audit and Auditors) Amendment Rules, 2025 - effective 14 July 2025 - removed first-auditor ADT-1 exemption under old Rule 4(2)
Companies (Registration Offices and Fees) Rules, 2014 - multiplier-based additional fee structure for ADT-1 (Annexure A)

Key Sections

Section 139(1) - subsequent auditor appointment for 5-year term at AGM
Section 139(2) - audit firm rotation every 5 / 10 years (listed and prescribed companies)
Section 139(6) - first auditor appointment by Board within 30 days of incorporation
Section 139(8) - casual vacancy filling
Section 140 - removal, resignation, and special notice for change of auditor
Section 141 - qualifications and disqualifications of auditor
Section 143 - powers and duties of auditors
Section 147 - punishment for contravention

Penalty Schedule

Additional fee for late filing: multiplier-based slabs under Companies (Registration Offices and Fees) Rules - 2x (up to 30 days) escalating to 12x (180+ days)
Section 147(1) fine on company: Rs 25,000 to Rs 5,00,000
Section 147(1) fine on every officer in default: Rs 10,000 to Rs 1,00,000
Section 147(2) fine on auditor for contravening Section 139 / 144 / 145: Rs 25,000 to Rs 5,00,000 or 4x remuneration whichever is less
Section 147(2) proviso - wilful contravention with intent to deceive: imprisonment up to 1 year plus fine Rs 50,000 to Rs 25 lakh
Downstream block: continuous default may trigger ROC scrutiny notices and block AOC-4 / MGT-7 filings

Refer to the Ministry of Corporate Affairs (MCA) V3 portal for ADT-1 form access, the Companies Act, 2013 on India Code for full statutory text, and the Institute of Chartered Accountants of India for auditor membership verification.

What is Form ADT-1 and when must it be filed?

Form ADT-1 is the auditor appointment intimation filed with the Registrar of Companies under Section 139 of the Companies Act, 2013 read with Rule 4 of Companies (Audit and Auditors) Rules, 2014. It must be filed within 15 days of the appointment - whether by Board for the first auditor under Section 139(6) or by Members at the AGM for subsequent 5-year appointment under Section 139(1). For removal of auditor, the deadline extends to 30 days from the decision.

Is ADT-1 required for the first auditor appointment by Board?

Yes. Per the Companies (Audit and Auditors) Amendment Rules, 2025 effective 14 July 2025, ADT-1 is mandatory for all first auditor appointments, including those made by the Board of Directors within 30 days of incorporation under Section 139(6). The previous Rule 4(2) exemption for first-auditor Board appointments has been removed. Most older content still says first-auditor ADT-1 is exempt - this is no longer accurate.

What is the 5-year auditor appointment term?

Under Section 139(1) of the Companies Act, 2013, an auditor appointed at the first AGM holds office from the conclusion of that AGM until the conclusion of the 6th AGM - effectively a 5-year term. Reappointment is then required for another 5 years. Under Section 139(2), audit firm rotation applies every 5 years (individual) or 10 years (firm) for listed companies and prescribed classes. Small companies and OPCs are exempt from rotation.

What documents are needed for ADT-1 filing?

Required documents include the written consent of the auditor under Section 139, certificate of compliance with Section 141 conditions, board resolution (for first auditor under Section 139(6)) or AGM ordinary resolution (for subsequent appointment under Section 139(1)), auditor PAN and ICAI membership details, firm registration number, term of appointment, and active DSC of both the company signatory and the auditor.

What is the penalty for late filing of ADT-1?

Late ADT-1 filing attracts a multiplier-based additional fee under the Companies (Registration Offices and Fees) Rules, 2014 - 2x normal fee for up to 30 days delay, escalating to 12x for delays beyond 180 days. Section 147(1) imposes a company fine of Rs 25,000 to Rs 5 lakh and an officer-in-default fine of Rs 10,000 to Rs 1 lakh. The auditor faces a Section 147(2) fine of Rs 25,000 to Rs 5 lakh or 4x remuneration whichever is less.

What is the difference between ADT-1, ADT-2, and ADT-3?

ADT-1 is the auditor appointment intimation filed by the company under Section 139. ADT-2 is an application to the Central Government for removal of an auditor before expiry of term under Section 140(1) read with Rule 7. ADT-3 is the auditor's notice of resignation filed by the auditor (not the company) under Section 140(2) read with Rule 8, within 30 days of resignation. ADT-4 is the fraud reporting form filed by the auditor under Section 143(12).

Is ADT-1 required for OPCs and small companies?

Yes. ADT-1 is mandatory for every company registered under the Companies Act, 2013 - including One Person Companies and small companies under Section 2(85). Both must appoint an auditor and file ADT-1. The relief for small companies and OPCs lies elsewhere - they are exempt from mandatory auditor rotation under Section 139(2), and small companies are exempt from CARO 2020 reporting. The ADT-1 intimation itself remains mandatory.

Does auditor rotation under Section 139(2) apply to all companies?

No. Audit firm rotation under Section 139(2) applies to listed companies, unlisted public companies with paid-up share capital of Rs 10 crore or more, private companies with paid-up share capital of Rs 50 crore or more, and companies with public borrowings of Rs 50 crore or more. Small companies under Section 2(85), OPCs, and other private companies below these thresholds are exempt. Where rotation applies, individual auditor rotates every 5 years and audit firm every 10 years.

Quick Answers

What is ADT-1? Auditor appointment intimation to ROC under Section 139 of the Companies Act, 2013.

When is ADT-1 due? Within 15 days of appointment (board meeting for first auditor; AGM for subsequent appointment); 30 days for casual vacancy filling or auditor removal.

First auditor - is ADT-1 mandatory? Yes. Per Companies (Audit and Auditors) Amendment Rules, 2025 effective 14 July 2025, ADT-1 is now mandatory even for first auditor appointment by Board. The old Rule 4(2) exemption is gone.

What is the auditor term? 5 years under Section 139(1) - from conclusion of AGM until conclusion of 6th AGM. Reappointment then required.

Who is exempt from rotation? Small companies under Section 2(85), OPCs, and private companies below Section 139(2) thresholds (Rs 50 crore paid-up capital or Rs 50 crore public borrowings).

What does Patron charge? Standalone Rs 3,000 to 5,000. FREE if Patron is engaged as your statutory auditor.

Penalty for late filing? Multiplier-based additional fee (2x to 12x normal fee) PLUS Section 147 fines on company, officer, and auditor up to Rs 5 lakh.

ADT-1 form kya hai aur kab file karna hai? ADT-1 hai auditor appointment ki ROC ko intimation - Section 139 ke under. Appointment ke 15 din ke andar file karni hoti hai (board meeting ya AGM jisme bhi auditor appoint hua ho). 14 July 2025 se naya rule aaya hai - ab first auditor (jo Board appoint karta hai 30 days mein) ka bhi ADT-1 mandatory hai - pehle exempt tha. Patron Rs 3,000 se Rs 5,000 mein standalone file karta hai, ya audit engagement ke saath free bundle karta hai.

Auditor 5 saal ke liye kaise appoint hota hai? Section 139(1) ke under, first AGM mein appoint hua auditor 6th AGM tak office mein rahta hai - matlab 5 saal ka term. Iske baad reappoint karna padta hai - dobara 5 saal ke liye. Listed companies aur badi companies (Rs 10 crore+ capital) mein Section 139(2) ke under rotation lagti hai - individual 5 saal mein rotate, firm 10 saal mein. Chhoti companies aur OPC rotation se exempt hain.

Deadline Urgency: When to File ADT-1

ADT-1 deadlines run on event-triggered clocks, not annual calendars. The key triggers for FY 2025-26:

Every company's first AGM (typically by 30 September 2026) requires ADT-1 within 15 days - so by 15 October 2026 for a 30 September AGM
Newly incorporated companies must appoint first auditor within 30 days of incorporation under Section 139(6) and file ADT-1 within 15 days of that board meeting
Any casual vacancy must be filled within 3 months of board recommendation under Section 139(8), with ADT-1 filed within 30 days
Auditor removal before term expiry requires Central Government approval under Section 140, plus EGM, plus ADT-1 within 30 days of decision

The single most overlooked rule: post 14 July 2025, first-auditor ADT-1 is no longer exempt - file it. Missing any deadline triggers multiplier-based additional fees plus Section 147 fines on company, officer, and auditor.

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Conclusion

Form ADT-1 is the auditor appointment intimation under Section 139 of the Companies Act, 2013 - a simple form with surrounding compliance complexity that catches most defaults. The 15-day filing deadline runs from the board meeting (first auditor) or AGM (subsequent appointment), with 30 days for casual vacancy and removal events.

The Companies (Audit and Auditors) Amendment Rules, 2025 effective 14 July 2025 removed the first-auditor exemption - ADT-1 is now mandatory for every appointment, no exceptions. Penalties layer multiplier-based additional fees with Section 147 fines on company, officer, and auditor up to Rs 5 lakh each.

Patron files ADT-1 standalone from Rs 3,000, includes it FREE in the statutory audit engagement, or bundles it into the full Rs 35,000 annual compliance package alongside AOC-4, MGT-7, DIR-3 KYC, ITR-6, and the statutory audit itself.

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Content Created: 12 May 2026 | Last Updated: 12 May 2026 | Next Review: 12 November 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

Content reviewed semi-annually. Next scheduled review: 12 November 2026. Review triggers include further amendments to Companies (Audit and Auditors) Rules affecting ADT-1 procedure or deadlines, changes in Section 147 penalty caps, amendments to Section 139(2) auditor rotation thresholds, changes in additional fee multiplier structure under Companies (Registration Offices and Fees) Rules, introduction of new ADT-series forms by MCA, and revisions to Patron standalone or audit bundle pricing.