ADT – 1 Filing

ADT-1 filing is a mandatory compliance requirement for companies in India under the Companies Act, 2013, specifically pertaining to the appointment or reappointment of their statutory auditor. This e-form serves as an official intimation to the Registrar of Companies (ROC) about who will be auditing the company’s financial statements. Companies are typically required to file ADT-1 within 15 days from the date of the board resolution or Annual General Meeting (AGM) where the auditor is appointed. It’s a crucial step that ensures transparency and regulatory oversight of a company’s financial health, with penalties levied for delayed submissions. The form requires attaching supporting documents like the auditor’s consent letter and eligibility certificate, confirming their qualification to undertake the audit.