Form ADT-1 paperwork, emphasizing auditor appointment regulations in IndiaAfter the conclusion of the Annual General Meeting (AGM), a company is required to formally inform the Registrar of Companies (ROC) regarding the appointment of its auditor. This is a necessary step to ensure transparency and compliance within the corporate framework. Form ADT-1 serves as the official medium for conveying this information to the ROC.

Form ADT-1 Purpose

Form ADT-1 is employed by companies to notify the Registrar of Companies about the appointment of an auditor following the completion of the AGM. This form is aligned with the provisions stipulated in Section 139(1) of the Companies Act 2013, which makes it obligatory to file this form each year subsequent to the AGM where the auditor's appointment occurred.

Change from Companies Act 1956

Under the previous Companies Act of 1956, auditors were mandated to file Form 23B, accompanied by a filing fee of Rs. 300, with the Registrar of Companies. However, with the enactment of the new Companies Act 2013, the responsibility for filing Form ADT-1 has shifted from the auditor to the company itself. This change enhances the accountability of the company for its auditor appointment filing obligations.

Filing Timeline under Companies Act 2013

As of the financial year 2023-24, companies are required to submit Form ADT-1 after confirming the appointment of the auditor during the meeting. This modification from the earlier practice comes under the new Companies Act 2013. Moreover, the time frame for filing this form has been revised. While the previous Companies Act 1956 allowed 30 days for filing Form 23B, the new provision mandates that Form ADT-1 must be filed within 15 days from the date of the meeting in which the auditor was appointed.

In essence, Form ADT-1 is a crucial component of the compliance landscape for companies, ensuring that the process of auditor appointment is well-documented, timely, and in adherence with regulatory standards.

Before the Companies Act of 2013, a company’s  auditor was required to submit Form 23B as soon as they received an appointment letter from the company. E-structure 23B must be documented in the span of 30 days from the date of getting the arrangement letter. With the presentation of the Companies Act 2013, the system and obligation of documenting reviewer meetings with the recorder of organisations are changed.


As per section 141 of companies act 2013 following person are eligible for getting appointed as auditor of the company:

Eligibility and Disqualifications for Appointment as Auditor of a Company

The appointment of an auditor for a company is subject to specific eligibility criteria and disqualifications. These provisions are outlined in the Companies Act to ensure the integrity and independence of auditing processes. The following points highlight the eligibility requirements and disqualifications for auditor appointments:

Eligibility for Appointment

  1. Only a person who is a practicing Chartered Accountant shall be eligible for appointment as an auditor of a company.
  2. In the case of a firm being appointed as an auditor, only the partners who are Chartered Accountants in practice are authorized to act and sign on behalf of the firm.

Disqualifications for Appointment

The following individuals/entities are ineligible for appointment as auditors of a company:

(a) A body corporate.

(b) An officer or employee of the company.

(c) A person who is a partner or employee of an officer or employee of the company.

(d) A person, their relative, or partner who:

Who holds a certain percentage of securities in the company or its subsidiaries. or

Who has an indebtedness exceeding a prescribed amount to the company or its subsidiaries. or

Who has given a guarantee or security for a third party's indebtedness to the company or its subsidiaries.

(e) A person or firm with a prescribed business relationship with the company or its subsidiaries.

(f) A person whose relative serves as a director or key managerial personnel in the company.

(g) A person who is in full-time employment elsewhere or is an auditor of more than twenty companies (excluding specific categories).

(h) A person who has been convicted of a fraud-related offense within the last ten years.

(i) A person who directly or indirectly provides services mentioned in Section 144 to the company, its holding company, or subsidiary.

Vacation of Office

If an appointed auditor incurs any of the disqualifications mentioned after their appointment, they must vacate the office. Such vacation is treated as a casual vacancy in the auditor's position.

These provisions underscore the importance of maintaining independence and credibility in the auditing process by ensuring that appointed auditors are free from conflicts of interest and disqualifications that could compromise their impartiality.


  • Category of Auditor (Individual or Firm)
  • Income Tax permanent account number of auditor
  • Membership Number of auditor/ FRN
  • Address of the Auditor
  • Email ID of the Auditor
  • Period of account for which appointed mentioning the number of financial years.
  • Date of Appointment and Date of AGM
  • Tenure of the previous appointments of the auditor or auditor’s firm or its members of the same company.
  • Additional details for the casual vacancy
  • SRN of ADT-3 (if casual vacancy is there)
  • Membership number/ FRN of the auditor who has vacated
  • Date of the casual vacancy
  • The reason for the casual vacancy


  • Company’s Board resolution copy
  • Written consent from the auditor to make such appointment
  • A certificate from the auditor stating that the individual is not disqualified from being appointed as an Auditor according to Section 141
  • A copy of the intimation that is sent by the company to the auditor






LESS THAN 1,00,000



1,00,000 TO 4,99,999



5,00,000 TO 24,99,999



25,00,000 TO 99,99,999



ABOVE 1,00,00,00






Annual Compliance of Company - Read More

Private Limited Company Incorporation - Read More