You can access Form ADT-1 through:
- MCA Homepage → MCA Services → Company e-Filing → Compliance Services → ADT-1; or
- By searching “ADT-1” in the MCA website search bar

Please check the following checkpoints before submission of e-form ADT-1:
- Ensure mandatory fields are filled
- Attach required documents in PDF/JPG format
- Dates entered in the form should be valid
- DSC should be valid and registered
- No other ADT-1 pending for same financial year (except in cases of removal or resignation)

The system will throw Validation Rule error if overlapping financial years are entered in the form. Please ensure “From date” and “To date” do not overlap with previously filed ADT-1

Stakeholders are advised to Select the Category as "Individual" in the Form ADT-1 to proceed with the filing, in case 'PAN Validation Error' occurs while appointing an auditor who has a 'Sole Proprietorship firm' in Form ADT-1,
This will help ensure smooth validation and successful submission of the form.

This error indicates that Form ADT-1 has already been filed for the specified financial year. To resolve this:
1. Verify the SRN and financial year of the previously submitted Form ADT-1 to ensure that the auditor appointment has not already been recorded for the same period.
2. Do not re-file Form ADT-1 for the same financial year dates if it has already been duly submitted and acknowledged by the MCA Portal.
3. In case of casual vacancy, ensure that the auditor has duly filed e-form ADT-3 at the time of resignation.

This issue arises when users incorrectly provide the SRN of Form ADT-3 in Field 7(b) of Form ADT-1, which is meant for referencing the original auditor appointment. To resolve this, please ensure that Field 7(b) contains the SRN of the original Form ADT-1, Form 23B, or Form GNL-2 associated with the company’s CIN.

Example:- The company originally appointed Auditor A and filed Form ADT 1 on 15 June 2023, generating SRN F12345678.

Later, the auditor resigned, and the company filed Form ADT 3 on 10 January 2026, generating SRN A99887766.
Now, the company is filing Form ADT 1 again to appoint a new auditor due to a casual vacancy.
Correct entry in Field 7(b):
• The user must enter SRN F12345678, which is the SRN of the original auditor appointment (Form ADT 1 / Form 23B / Form GNL 2). Incorrect entry:
• Entering SRN A99887766 (from Form ADT 3) is not valid, because ADT 3 is only a resignation form and not the form of the original appointment.

While appointing joint auditors, users must ensure to select “Yes” in Field 4(b) of the ADT-1 webform, which confirms that the appointment is for a joint auditor. Also, the Company should provide the details of all existing auditors in the Company while appointing a joint auditor.

Example:- LMN Private Limited is appointing joint auditors for the financial year 2025–26.
The company already has Auditor A (M/s P & Co.) appointed for FY 2025–26 through a previously filed ADT 1.
Now, the company wants to appoint Auditor B (M/s Q & Associates) as a joint auditor and begins filing a fresh ADT 1 for Auditor B.
While filing the new ADT 1, the user did not select “Yes” in Field 4(b) — “Whether the appointment is for a joint auditor?”
So, the system assumes this is an attempt to appoint a new sole auditor for the same financial year, for which Auditor A is already appointed.
This triggers the validation message:
“Company has already appointed the auditor for financial year .”

Additionally, in some cases, users fail to enter the details of the existing auditor (Auditor A) in the section that requires listing all current auditors of the company. This also leads to the same validation error.

Correct Approach to Resolve
To successfully file ADT 1 for the joint auditor:
1. Select “Yes” in Field 4(b) indicating that the appointment is for a joint auditor.
2. Enter the details of Auditor A (existing auditor for the same financial year) in the “Details of existing auditors” section.
3. Complete the filing with Auditor B’s information — the system will now correctly treat this as joint auditor appointment, not a duplicate appointment.

Correct Example Entry (Summary)
• Field 4(b): Select “Yes” (Joint Auditor Appointment)
• Existing Auditor Listed: Auditor A – M/s P & Co.
• New Appointment: Auditor B – M/s Q & Associates (joint auditor)
The ADT 1 will then be accepted without triggering the error.

In Field 4(i) of Form ADT-1, user must enter the Financial Year Start Date and End Date for which the auditor is being appointed. Please do not enter the date of the Annual General Meeting (AGM) or the date of appointment.
- For regular auditor appointments, use the financial year dates (e.g., 1st April to 31st March).
- In case of first auditor appointment, the Start Date should be the Date of Incorporation of the company.

Example:
A company was incorporated on 15 August 2025, and the auditor is being appointed as the first auditor. What to enter in Field 4(i):
• Start Date: 15 August 2025 (Date of Incorporation)
• End Date: 31 March 2026 (End of the financial year)

Therefore, Field 4(i) should be: 15/08/2025 to 31/03/2026

Form ADT-2 is an application by a company seeking approval from the Regional Director/Registrar of Companies for the removal of an auditor before the expiry of their term.

You can access Form ADT-2 through:
- MCA Homepage → MCA Services → Approval Services (ROC/RD/HQ) → ADT-2; or
- By searching “ADT-2” in the MCA website search bar.