ADT-1
Notice of appointment of auditor. Inform the ROC of the auditor’s appointment.
| Who files | Companies. |
|---|---|
| Governing law | Section 139 |
| Due | Within 15 days of the AGM at which the auditor is appointed. The first auditor follows the shorter board-appointment timeline in the section. |
| How it is filed | MCA V3. |
| Fee | Normal fee. Delay uses the event-form table. |
| Certification | As printed on the form. |
The law
Section 139. The first auditor is appointed by the board within 30 days of incorporation. If the board does not, the members appoint within 90 days. Later appointments are made at the AGM and run until the conclusion of the sixth AGM.
The deadline
ADT-1 within 15 days of the meeting that made the appointment. A year that falls inside a term already reported is not a fresh ADT-1.
If it is missed
A late ADT-1 draws the event-form additional fee. That fee is not the same as a default in actually appointing an auditor.
The remedy
Appoint, take the written consent and the eligibility certificate first, then file ADT-1. On a resignation, the auditor files ADT-3 within 30 days from the auditor’s own login. The company does not file that form for them.
When to file
- After each appointment or reappointment at the AGM.
Attachments
- Resolution
- Auditor’s consent and eligibility certificate
Steps
- Obtain the consent before the meeting.
- Appoint.
- File ADT-1 within 15 days.
Questions
- Is ADT-1 filed every year if the auditor has a five-year term?
- File it for the appointment that creates the term. A ratification that the law no longer requires does not by itself need a fresh ADT-1. A fresh appointment does.
VerifiedAct-sourced — Section 139(1).