Filing of form ADT-1 is not mandatory for the first auditor if a company’s auditor is appointed

for the first year after its incorporation. The requirement of filing form ADT-1 is mentioned in
Section 139(1) of the Companies Act 2013. (https://www.indiafilings.com/learn/form-adt-1/)

Do we need to file ADT1 for first auditor of the Company

Section 139(6) of Company Act 2013 talks about Appointment of First Auditors of the
newly incorporated company :

(6) Notwithstanding anything contained in sub-section (1), the first auditor of a company, other
than a Government company, shall be appointed by the Board of Directors within thirty days
from the date of registration of the company and in the case of failure of the Board to appoint
such auditor, it shall inform the members of the company, who shall within ninety days at an
extraordinary general meeting appoint such auditor and such auditor shall hold office till the
conclusion of the first annual general meeting.

Sub Rule 2 of Rule 4 of Chapter X The Companies (Audit and Auditors) Rules, 2014 talks
of filing ADT1 in case of Appointment of Auditor :

(2) The notice to Registrar about appointment of auditor under fourth proviso to sub-section (1)
of section 139 shall be in Form ADT1.

Fourth proviso to sub-section (1) of section 139 is as follows :

Provided also that the company shall inform the auditor concerned of his or its appointment, and
also file a notice of such appointment with the Registrar within fifteen days of the meeting in
which the auditor is appointed.

Conclusion :

Following conclusions can be drawn from above mentioned provisions :

  Form ADT1 is required to be filed under fourth proviso to sub-section (1) of section 139.
 Where as the First Auditor of the Company are appointed under Section 139(6) of
Company Act 2013.
 Thus in light of above mentioned provisions it can be concluded that we don’t need to file
Form ADT1 for appointing first auditor of the Company.

(https://studycafe.in/2019/09/do-we-need-to-file-adt1-for-first-auditor-of-the-company.html)

There is a general thought that Form ADT 1 is not required to be filed for the appointment of the
first auditor. This is because rule 4 (2) of company rules, 2014 mentions only about Sec 139 (1)-
appointment of auditors and not about Sec 139 (6) – appointment of the first auditor. However, it
is a good practice to file Form ADT 1 for the appointment of the first auditor too.
(https://cleartax.in/s/form-adt-1)