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ROC & CORPORATE COMPLIANCE · INDIA

ADT-1 Filing: Notify MCA of the Correct Auditor Appointment

ADT-1 is the company's notice of an auditor appointment; it is not the audit itself. Start with a valid appointment, genuine auditor consent and the relevant meeting and term records. LIQUETAX can help prepare agreed filing inputs while keeping first appointments, reappointments and casual vacancies distinct.

₹5,000Professional fee
GST & external charges extra
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Illustration of a business document discussion
Clear scope. Confident next steps.Illustrative image · Not a team photograph
Pan-India support
Review before filing
Written scope & pricing
One team, clear next steps

CLEAR FEES. CLEAR DELIVERABLES.

Choose the support that fits.

Professional work, government charges and optional services. All set out in writing before we begin.

Core service

ADT-1 Auditor Appointment Filing

₹5,000Professional fee
  • Classify the appointment event
  • Check completeness of dates, term and auditor records
  • Prepare agreed ADT-1 inputs and route-specific attachments
Get itemised quote

Applicable GST, government and third-party charges are extra.

Your quote, explainedProfessional fee+Applicable GST+Government / stamp duty+DSC & agreed add-ons
What is DSC?

An electronic certificate used to authenticate a person’s digital signature. A licensed Certifying Authority issues it after the required identity checks. Official reference →

BUILT AROUND YOUR BUSINESS

Less uncertainty. More direction.

Companies preparing an auditor-appointment notification or correcting an incomplete record pack. Auditor resignation and removal need additional, different steps and should not be hidden inside a routine ADT-1 request.

Clarity before commitment

Know the deliverables, documents and costs before work starts.

Careful preparation

Identify missing or inconsistent information before submission.

Coordinated support

Bring preparation, queries and follow-up into one agreed workflow.

Practical next steps

Know what you need to provide and what happens at handover.

GET READY, ONE STEP AT A TIME

Your document starting point.

We’ll share an applicant-specific checklist after a short discussion. The exact records depend on your circumstances.

01

Company and meeting

  • CIN and accurate company classification
  • Actual appointment resolution and meeting date
  • Relevant prior appointment and filing reference
02

Auditor and term

  • Auditor or firm details and genuine registration/membership particulars
  • Written consent and applicable eligibility certificate
  • Appointment period, financial years and any rotation assessment
03

Filing attachments and authority

  • Company intimation to the auditor and the auditor's written consent
  • Resignation letter, order or other route-specific evidence where applicable
  • Authorised signatory details and approved declarations
Check your document readiness

Before your first conversation

A useful start. No phone number needed.

Organise your business facts and get a checklist to discuss with our team.

Read the short guide

First, describe your business and the result you need. Next, organise the relevant facts without sharing private documents here. Finally, review your checklist with the team and agree the written scope before work starts.

Audio uses your browser’s available voice. The same information is provided as text.

Download the preparation guide (PDF)
Read the accessible guide →

What is ROC?

The government office that handles company registration and related statutory filings within its jurisdiction. Official reference →

FROM FIRST CONVERSATION TO HANDOVER

A clear process. At every step.

We prepare, coordinate and track the agreed work. You stay involved in the decisions that matter.

  1. 01

    Identify the appointment

    Map the appointment route and current filing basis.

  2. 02

    Reconcile consent and term

    Check that auditor details and the appointment period agree.

  3. 03

    Prepare and authorise

    Organise the applicable form fields and attachments.

  4. 04

    Track the filing

    Record the acknowledgement and any clarification.

Timing agreed after document review

For an appointment under section 139(1), notify the Registrar within 15 days of the meeting. Other appointment routes need their applicable basis checked promptly; no grace period or guaranteed processing time is promised.

KNOW EXACTLY WHERE YOU STAND

Clear scope. No surprises.

The written engagement confirms your deliverables and costs before work starts.

Service scope to agree

  • Classify the appointment event
  • Check completeness of dates, term and auditor records
  • Prepare agreed ADT-1 inputs and route-specific attachments
  • Flag contradictions before authorised signing
  • Record submission status and hand over the acknowledgement

Outside the standard scope

  • Performing or signing the statutory audit
  • Invented auditor consent, eligibility or professional certification
  • Auditor removal/resignation proceedings not named in the scope
  • Automatic acceptance, penalty waiver or unlimited resubmissions

ANSWERS BEFORE YOU BEGIN

Your questions,
answered.

Need help with your specific situation?

Talk to our team
Is ADT-1 an annual filing for the same appointment?

ADT-1 is not an annual return merely because another financial year has ended. Identify the actual appointment or reappointment event; the former annual-ratification requirement was removed from section 139(1).

References: MCA: Companies Act with amendments

What is the 15-day ADT-1 deadline?

For an appointment under section 139(1), the company files notice within 15 days of the meeting in which the auditor is appointed. Record the actual meeting date and check the relevant appointment route.

References: MCA: Companies Act with amendments

How should a first-auditor appointment be handled?

Treat the first-auditor appointment as a separate route. The revised ADT-1 includes first-auditor options, but a form option alone does not change the legal filing trigger. Confirm the applicable basis and deadline instead of automatically skipping the form or applying an AGM date.

References: Gazette: revised ADT forms effective 14 July 2025 · MCA: Companies Act with amendments

Who is responsible for ADT-1?

It is the company's appointment notification. The auditor supplies genuine consent and relevant eligibility records; filing assistance does not transfer the company's responsibility or amount to performing the audit.

References: MCA: Companies Act with amendments · Gazette: revised ADT forms effective 14 July 2025

Which key attachments should be ready?

The revised form requests the company's intimation and the auditor's written consent. Keep the appointment resolution and term records ready, and add resignation, approval/order or other evidence required by the selected route.

References: Gazette: revised ADT forms effective 14 July 2025

Is MCA ADT-1 the same as GST ADT-01?

No. This service concerns the company auditor-appointment notification to MCA. If your document is a GST audit notice, state that explicitly so it is routed to the appropriate tax-notice assessment.

THE DETAIL, WHEN YOU NEED IT

Explore the full service guide.

Who this service helps & key decisions

ADT-1 is the company's notice of an auditor appointment; it is not the audit itself. Start with a valid appointment, genuine auditor consent and the relevant meeting and term records. LIQUETAX can help prepare agreed filing inputs while keeping first appointments, reappointments and casual vacancies distinct.

Companies preparing an auditor-appointment notification or correcting an incomplete record pack. Auditor resignation and removal need additional, different steps and should not be hidden inside a routine ADT-1 request.

QuestionWhat mattersNext step
Appointment routeIdentify first appointment, AGM appointment/reappointment or vacancy.A first-auditor appointment is a separate route, not automatically the same event as an AGM appointment.
DeadlineRecord the actual appointment meeting and applicable statutory trigger.Section 139(1) uses 15 days from the meeting; the deadline to appoint a first auditor is not itself the ADT-1 filing deadline.
Auditor evidenceObtain genuine written consent and applicable eligibility evidence.Do not create or imply a practising professional's consent or certification.
Current formUse the revised ADT-1 structure effective from 14 July 2025.A form's available option does not by itself establish a new statutory filing obligation.
Fee details, estimates & quote variables

₹5,000. Professional fee. Applicable GST, government charges and agreed third-party costs are extra.

One specified service engagement. Confirm the applicant, deliverables and exclusions in writing before work starts.

The displayed professional fee is separate from applicable MCA filing/additional fees, taxes and the auditor's own engagement fee. Calculate charges from the actual company and filing dates, not an old sample table.

  • Appointment route and company classification
  • Late filing or previous-record discrepancies
  • Number of auditors or joint appointments
  • Resubmission and additional appointment work included

For an appointment under section 139(1), notify the Registrar within 15 days of the meeting. Other appointment routes need their applicable basis checked promptly; no grace period or guaranteed processing time is promised.

Your responsibilities, handover & ongoing work

Identify the appointment

LIQUETAX: Map the appointment route and current filing basis.

You: Provide the actual decision records, not a proposed date presented as completed.

Reconcile consent and term

LIQUETAX: Check that auditor details and the appointment period agree.

You: Obtain genuine auditor-issued records.

Prepare and authorise

LIQUETAX: Organise the applicable form fields and attachments.

You: Approve accurate company declarations and authorised signing.

Track the filing

LIQUETAX: Record the acknowledgement and any clarification.

You: Keep the appointment and audit responsibilities assigned separately.

At handover and afterwards

  • Retain the submitted form and acknowledgement
  • Keep the appointment resolution and genuine consent
  • Record the appointment term and next decision point
  • Assign statutory audit coordination separately
  • Assess later resignation, removal or vacancy as a new event

Common mistakes to avoid

  • Treating ADT-1 as an annual return regardless of an appointment event
  • Repeating the removed annual-ratification requirement
  • Confusing an appointment deadline with the notification deadline
  • Using a historical example's date as today's deadline
  • Confusing MCA ADT-1 with a GST ADT-01 audit notice
Official references & source-check information

Source-checked educational guide. AI-assisted source research checked on . No named professional endorsement is claimed. Confirm current requirements for your facts before filing. Next review target: 2026-10-28.

  • MCA: Companies Act with amendments ↗

    DIN provisions in sections 153–158 and the amended auditor-appointment framework in section 139; historic annual-ratification wording is not current guidance.

    Relevant official indexed passages read on 28 September 2026; the direct MCA download was unavailable. This is an educational source assessment, not a professional review of your company.

  • Gazette: revised ADT forms effective 14 July 2025 ↗

    G.S.R. 359(E), 30 May 2025, substitutes ADT-1, ADT-2, ADT-3 and ADT-4; the forms distinguish appointment routes, removal approval and the auditor's resignation statement.

    Official Gazette PDF downloaded and substantive English form pages 18–22 and 25–27 read on 28 September 2026. New form options do not themselves amend the statutory filing triggers.

Last updated: . This records the educational content date; it does not establish an individual professional review.

Disclaimer: this guide provides educational information and does not replace individual professional advice. Confirm your facts, current official requirements and written engagement before acting.

LET’S TAKE THE NEXT STEP

Ready to get started?

Let’s discuss your adt-1 auditor appointment filing and prepare a scope that fits.