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ADT-1 Filing Services in India – Form ADT-1 Auditor Appointment under Section 139, First Auditor, Casual Vacancy, Re-Appointment, Auditor Rotation, Resignation & ADT-2 / ADT-3 Filings
Form ADT-1 is the statutory MCA form through which every Indian company intimates the Registrar of Companies (RoC) of the appointment of its statutory auditor under Section 139 of the Companies Act 2013 read with Rule 4 of the Companies (Audit and Auditors) Rules 2014. Once shareholders appoint or re-appoint the statutory auditor at the AGM, the company must file Form ADT-1 with the RoC within 15 days of the AGM — capturing details of the auditor (firm name, FRN, partner-in-charge, ICAI membership, address), tenure of appointment, written consent under Sec 139, and certificate of eligibility under Sec 141. Non-filing or late filing of ADT-1 attracts additional fees per day and exposes the company and officers to penalties under Section 450 — and in serious cases, to scrutiny over the validity of the audit itself, with implications for the financial statements, AOC-4, MGT-7, and tax-audit framework.
Our ADT-1 filing services handle every auditor-related MCA event for Pvt Ltd, Public Ltd, OPC, Section 8, NBFC, IFSC unit, listed entities, and group structures — first auditor appointment under Section 139(6) within 30 days of incorporation by the Board (or within 90 days at members' meeting if Board fails), regular appointment of auditor under Section 139(1) for a 5-year tenure, auditor rotation under Section 139(2) (mandatory rotation after one term of 5 years for individual auditors and two terms of 5 years for audit firms in prescribed listed / public-interest companies, with a 5-year cooling-off), casual vacancy filling under Section 139(8) (within 30 days by Board for resignation; ratification by members within 3 months), re-appointment at every AGM, removal of auditor under Section 140 read with Rule 7 (Form ADT-2 with Central Government / Regional Director approval), resignation of auditor under Section 140(2) and Rule 8 (Form ADT-3 within 30 days), cost auditor appointment in CRA-2, and secretarial auditor appointment (MR-3 framework) — with full Sec 141 disqualification scan, Sec 144 prohibited-services check, and NFRA / ICAI compliance overlay.
15 Days
From AGM to File
Sec 139
Companies Act 2013
5 Years
Standard Tenure
5 + 10 Yrs
Rotation – Indv. / Firm
Provisions & Forms We Work Under
Sec 139(1) – Regular
Sec 139(6) – First Auditor
Sec 139(8) – Casual Vacancy
Sec 139(2) – Rotation
Sec 140 – Removal / Resign
Sec 141 – Eligibility
Sec 144 – Prohibited Svc
Form ADT-1 / 2 / 3
NFRA / ICAI
ADT-1 Filing Use Cases We Handle
First Auditor
First Auditor – Sec 139(6)
Appointment of first auditor by Board within 30 days of incorporation; if Board fails, members within 90 days at EGM. Tenure: until conclusion of first AGM.
- 30-day Board route
- 90-day member route
- Tenure to first AGM
- Sec 141 eligibility
- Written consent
- Rule 4 filing
Regular – 5-Year
Regular Appointment – Sec 139(1)
Members appoint auditor at AGM for a 5-year tenure (subject to ratification at every AGM removed by Cos. Amendment Act 2017). ADT-1 within 15 days of AGM.
- 5-year tenure
- AGM resolution
- 15-day ADT-1
- Sec 141 scan
- Sec 144 prohibited services
- NFRA category check
Casual Vacancy
Casual Vacancy – Sec 139(8)
Vacancy due to resignation, death, or disqualification — Board fills within 30 days; if due to resignation, members ratify within 3 months. ADT-1 in 15 days.
- 30-day Board fill
- 3-month member ratify
- Resignation = ADT-3
- Replacement consent
- ADT-1 fresh filing
- Tenure to next AGM
Rotation
Rotation – Sec 139(2)
Mandatory rotation in prescribed companies (listed / public-interest / certain unlisted public + private) — individual after 5 yrs, firm after 10 yrs, with 5-yr cooling-off.
- Listed companies
- Public-interest entities
- Threshold-based unlisted
- 5 / 10-year cap
- 5-yr cooling-off
- Sec 139(3) joint auditors
Removal
Removal – Sec 140 / ADT-2
Removal before tenure expiry needs Central Government (RD) approval in Form ADT-2 + special resolution at general meeting + opportunity of being heard for auditor.
- Form ADT-2 to RD
- Special resolution
- Auditor's right to be heard
- Reasons documented
- RD order
- Replacement appointment
Resignation
Resignation – Sec 140(2) / ADT-3
Auditor resignation requires filing of Form ADT-3 with reasons within 30 days of resignation, by the auditor. Company then fills the casual vacancy.
- Form ADT-3 by auditor
- 30-day window
- Reasons in detail
- Casual-vacancy follow-up
- Replacement ADT-1
- NFRA reporting (if applicable)
Key ADT-1 / Auditor Appointment Concepts
Sec 139(1)
5-Year Tenure
At every AGM where appointment is made, members appoint auditor for a continuous tenure of 5 financial years — counted from conclusion of that AGM to conclusion of 6th AGM thereafter.
5 FY Block
AGM-Based
Sec 139(6)
First Auditor – 30 Days
First auditor appointed by Board within 30 days of incorporation. If Board fails, members at EGM within 90 days. Tenure: until conclusion of first AGM.
Board – 30 Days
EGM – 90 Days
Sec 139(8)
Casual Vacancy
Vacancy by resignation / death / DQ — Board fills within 30 days; if by resignation, member ratification needed within 3 months at general meeting.
30-Day Fill
3-Month Ratify
Sec 139(2)
Auditor Rotation
Listed / prescribed companies — individual auditor max 1 term of 5 yrs; firm max 2 terms of 5 yrs (10 yrs); 5-year cooling-off before re-appointment.
5 / 10 Yrs
5-Yr Cool-Off
Sec 141
Eligibility & DQ
Auditor must be CA in practice / firm; disqualifications include body corporate (other than LLP), employee / director relationships, ₹1 lakh+ debt, security holding, and conflicts.
CA / LLP Only
DQ Scan
Sec 144
Prohibited Services
Auditor cannot provide accounting, internal audit, design / implementation of FIS, actuarial, investment advisory / banking, management services, or other prescribed services to audit client / its holding / subsidiary.
9 Categories
Independence
Sec 140
Removal / Resignation
Removal before term: Form ADT-2 + RD approval + special resolution + opportunity of being heard. Resignation: Form ADT-3 by auditor in 30 days with reasons.
ADT-2 Removal
ADT-3 Resign
NFRA
NFRA Coverage
National Financial Reporting Authority oversees auditors of listed entities, large unlisted public companies, and certain other prescribed entities — auditor must check NFRA applicability before consenting.
Listed
Large Unlisted
Our ADT-1 & Auditor Appointment Services
First Auditor Appointment
Sec 139(6) first auditor appointment within 30 days of incorporation by Board, ADT-1 filing, and consent / Sec 141 eligibility documentation.
Regular AGM Appointment
Sec 139(1) AGM appointment for 5-year tenure, board recommendation, AGM resolution drafting, and Form ADT-1 filing within 15 days.
Casual Vacancy Filling
Sec 139(8) casual vacancy management — Board appointment in 30 days, member ratification within 3 months for resignation cases, fresh ADT-1.
Rotation Mapping & Sec 139(2)
Rotation applicability scan, tenure tracker (5 / 10 yrs), 5-year cooling-off planning, and joint-auditor evaluation under Sec 139(3).
Sec 141 Eligibility Scan
End-to-end Sec 141 disqualification scan — body corporate, employee / officer, debt >₹1 lakh, security, conflicts, partner / relative checks.
Sec 144 Prohibited Services
Audit / non-audit service mapping, prohibited-service review for all 9 categories, and group-wide independence opinion documentation.
Auditor Removal – ADT-2
Sec 140 removal before tenure — Form ADT-2 application to Regional Director / Central Government, special resolution, hearing-of-auditor compliance.
Auditor Resignation – ADT-3
Sec 140(2) resignation — Form ADT-3 within 30 days by auditor with reasons; advisory + casual vacancy follow-up by company.
NFRA Applicability & Filing
NFRA-1 / NFRA-2 applicability check, intimation, and reporting — for listed and large unlisted public-interest entities.
Cost Auditor – CRA-2
Cost auditor appointment under Sec 148 + Companies (Cost Records and Audit) Rules — Form CRA-2 within 30 days of board appointment.
Secretarial Auditor (MR-3)
Sec 204 secretarial auditor appointment for prescribed companies — board appointment, MR-3 audit report integration with Board's Report.
Backlog ADT-1 / Defence
Late ADT-1 filings with additional fees, Sec 450 penalty defence, condonation of delay (Sec 460), and audit-validity protection.
When You Need ADT-1 Filing Support
New Company Incorporated
Just incorporated a Pvt Ltd / OPC / Section 8 — first auditor must be appointed by Board within 30 days, ADT-1 filing follows.
AGM Just Concluded
AGM has just concluded with auditor appointment / re-appointment — Form ADT-1 must be filed within 15 days of the AGM date.
Auditor Resignation
Existing auditor has resigned — auditor files ADT-3, company fills casual vacancy under Sec 139(8) within 30 days, and files fresh ADT-1.
Auditor Rotation Due
Listed / prescribed company — auditor's 5 / 10-year tenure is ending and rotation under Sec 139(2) is required with 5-year cooling-off.
5-Year Tenure Expiring
Auditor's 5-year tenure under Sec 139(1) is ending — re-appointment / new appointment at AGM with fresh ADT-1.
Auditor Removal Needed
Need to remove auditor before end of term — Form ADT-2 with Central Government / RD approval and special resolution.
Sec 141 / 144 Concern
Discovered eligibility / independence concern (Sec 141) or prohibited-service concern (Sec 144) — remediation and replacement needed.
Backlog / RoC Notice
Past ADT-1 / ADT-2 / ADT-3 not filed; RoC has issued notice — late filings, condonation, and penalty defence required.
Documents Needed for ADT-1 Filing
Auditor / Firm Details
- FRN of audit firm
- ICAI membership number
- PAN of firm / auditor
- Address of auditor
- Partner-in-charge
- Sec 141 eligibility cert
- Sec 139 written consent
Company Approvals
- Board resolution
- AGM / EGM resolution
- AGM notice + minutes
- Audit Committee rec.
- Casual vacancy reso (if any)
- Director DSC + DIN
- CIN / PAN of company
Removal / Resignation
- Auditor's resignation letter
- ADT-3 reasons
- Form ADT-2 (removal)
- RD application (removal)
- Special resolution
- Hearing record
- Casual-vacancy fill
Our ADT-1 Engagement Process
1
Trigger Diagnostic
Identify scenario (first auditor / regular / casual vacancy / rotation / removal / resignation) and applicable Sec 139 sub-section.
2
Eligibility & Independence
Sec 141 eligibility scan, Sec 144 prohibited-service review, NFRA applicability, and consent / certificate from auditor.
3
Resolutions & Approvals
Audit committee recommendation (where applicable), Board resolution, AGM / EGM notice + special resolution drafting.
4
Form Filing
Form ADT-1 (within 15 days of AGM), Form ADT-2 (removal application to RD), Form ADT-3 (resignation by auditor).
5
Records & Tracker
Tenure tracker, rotation calendar, NFRA filings, register of auditors, and integration with AOC-4 / MGT-7 cycle.
Why Choose Us for ADT-1 Filing
✓
CA / CS-led Sec 139 expertise
✓
All scenarios covered
✓
Sec 141 / 144 independence scan
✓
Rotation calendar & tracker
✓
Removal & ADT-2 to RD
✓
Resignation & ADT-3 advisory
✓
NFRA applicability & filings
✓
Backlog filing & condonation
FAQs on ADT-1 Filing
What is Form ADT-1?
Form ADT-1 is the MCA form used to intimate the Registrar of Companies of the appointment of statutory auditor under Sec 139 of the Companies Act 2013. It must be filed within 15 days of the AGM at which the auditor is appointed.
When must ADT-1 be filed?
Within 15 days of the AGM (or general meeting) where the auditor is appointed or re-appointed. For first auditors appointed by Board under Sec 139(6), ADT-1 is also filed within 15 days of the Board appointment per practice / portal requirement.
Who appoints the first auditor?
Under Sec 139(6), the Board appoints the first auditor within 30 days of incorporation. If Board fails, members appoint within 90 days at EGM. Tenure runs until conclusion of the first AGM.
What is auditor rotation under Sec 139(2)?
For listed and certain prescribed companies, individual auditor can serve max 1 term of 5 years, and audit firm max 2 terms of 5 years (10 years). After completion, a 5-year cooling-off period applies before re-appointment.
How is a casual vacancy handled?
Under Sec 139(8), the Board fills the vacancy within 30 days. If the vacancy is due to resignation, members must ratify the appointment within 3 months at a general meeting. Fresh ADT-1 is filed for the replacement.
What is the difference between ADT-1, ADT-2 and ADT-3?
ADT-1: company files for appointment / re-appointment. ADT-2: company files application for removal of auditor before tenure end (with Central Government / RD). ADT-3: auditor files resignation within 30 days with reasons.
What is the penalty for late ADT-1 filing?
Late filing attracts additional fees per day and Sec 450 penalty (up to ₹10,000 + ₹1,000 per day of continuing default). Beyond fees, the audit's validity may be questioned, with downstream impact on AOC-4 and tax audit.
Auditor Appointed. ADT-1 Filed. Sec 139 Compliant. Independence Locked.
Partner with our ADT-1 filing specialists for first auditor, regular appointment, casual vacancy, rotation, ADT-2 removal, ADT-3 resignation, NFRA filings, and Sec 141 / 144 independence scans.
Talk to an ADT-1 Filing Expert