Form ADT-1 is an essential compliance document under the Companies Act, 2013, that enables companies to officially inform the Registrar of Companies (RoC) about the appointment or reappointment of their statutory auditor. The auditor plays a critical role in ensuring transparency, accuracy, and fairness in a company’s financial reporting and overall governance practices. Filing ADT-1 confirms that the company has duly complied with Section 139(1) of the Act, which mandates the appointment of an auditor during the Annual General Meeting (AGM). This form must be filed within 15 days of the auditor’s appointment, and the responsibility for filing lies with the company, not the auditor. The filing of ADT-1 serves as a declaration to the RoC that the appointed auditor has provided written consent and a certificate confirming their eligibility under Section 141 of the Act and that they do not suffer from any disqualifications mentioned therein. The auditor, once appointed, typically holds office from the conclusion of one AGM until the conclusion of the sixth AGM, subject to ratification and compliance requirements. Timely filing of ADT-1 is crucial, as non-compliance may result in penalties for the company and its officers in default, including monetary fines and potential legal consequences under the Act.