Every company is required to file ADT-1 with the Registrar of Companies (ROC) for the appointment of an auditor. The due date for filing ADT-1 is within 15 days from the date of the Annual General Meeting (AGM) in which the auditor is appointed. For the first auditor, the company has 30 days from the date of incorporation to file ADT-1.
When to File ADT-1?
The filing of ADT-1 is a critical compliance requirement for companies. The timeline for filing ADT-1 is as follows:
| Situation | Timeline for Filing ADT-1 |
|---|---|
| First Auditor | Within 30 days from the date of incorporation |
| Subsequent Auditors | Within 15 days from the date of the AGM in which the auditor is appointed |
Attachments for ADT-1 Filing
The following documents need to be attached with the ADT-1 form:
- Copy of the Board Resolution appointing the auditor
- Copy of the Auditors' consent letter
- Copy of the intimation sent to the auditor regarding his appointment
The appointment of an auditor is a critical aspect of a company's compliance requirements, and filing ADT-1 is a necessary step to ensure that the company is in compliance with the Companies Act, 2013.
Eligibility and Procedure
The following are the eligibility criteria and procedure for filing ADT-1:
- The company must be registered under the Companies Act, 2013
- The company must have held its AGM and appointed an auditor
- The company must file ADT-1 within the prescribed timeline
Frequently Asked Questions
What is the due date for filing ADT-1 for the first auditor?
The due date for filing ADT-1 for the first auditor is within 30 days from the date of incorporation of the company.
What are the consequences of not filing ADT-1 within the prescribed timeline?
The company and its officers may be liable for penalties and fines for not filing ADT-1 within the prescribed timeline.
Can ADT-1 be filed after the due date?
Yes, ADT-1 can be filed after the due date with additional fees. However, it is recommended to file ADT-1 within the prescribed timeline to avoid any penalties and fines.
The bottom line
Filing ADT-1 is a critical compliance requirement for companies, and it is essential to file it within the prescribed timeline to avoid any penalties and fines. Companies must ensure that they file ADT-1 within 15 days from the date of the AGM in which the auditor is appointed, or within 30 days from the date of incorporation for the first auditor.
This is general information, not professional advice — confirm the current position for your specific case before acting.
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