ADT-1:
Notice of auditor appointment to the ROC
Notice to the ROC of the statutory auditor's appointment or reappointment.
Last reviewed: 2026-08-19 · every figure carries its source
15 Oct 2026 for an AGM held 30 Sep 2026 (15 days). First auditor: within 15 days of the Board meeting appointing them (Board must appoint within 30 days of incorporation).
What ADT-1 does
Notifies the ROC of the appointment or reappointment of the statutory auditor. Under s.139(1) an auditor is appointed at the AGM for five years; the company must inform the ROC within 15 days. Since the Companies (Audit and Auditors) Amendment Rules 2025 (G.S.R. 359(E), effective 14 Jul 2025 with the V3 migration), the revised form also expressly covers FIRST-auditor appointments (by Board, members, or C&AG for government companies) — ending the old ambiguity where s.139(6) first-auditor filings were treated as voluntary.
Who files — and the thresholds
Every company appointing or reappointing a statutory auditor — at the AGM (s.139(1)), as first auditor (s.139(6)/(7)), or in a casual vacancy (s.139(8)). The duty to file is the company's, not the auditor's.
Attachments
- Auditor's written consent to the appointment
- Auditor's certificate of eligibility/non-disqualification under s.141 (Rule 4(1))
- Copy of the Board/AGM resolution making the appointment
- Copy of the company's intimation letter to the auditor
What filing late costs
Slab-based additional fee under the Companies (Registration Offices and Fees) Rules 2014 (as amended w.e.f. 1 Jul 2022): 1x normal fee up to 15 days' delay, 2x (15-30 days), 4x (30-60), 6x (60-90), 10x (90-180), 12x beyond 180 days; a 'higher additional fee' column (3x/6x/9x/15x/18x) applies to repeat belated filers within 365 days. General default penalty under s.147/s.450 can follow for the underlying s.139 non-compliance.
Compare all three additional-fee regimes side by side →Common mistakes
Assuming the auditor files ADT-1 — it is the company's filing and the company bears the late fee
Skipping ADT-1 for the first auditor on the old view that s.139(6) does not require it — since 14 Jul 2025 the V3 form expressly provides for first-auditor filings and practice treats it as mandatory
Counting 30 days instead of 15 from the AGM (confusing it with AOC-4's window), turning a free filing into a 2x-4x additional-fee one
The statutory basis
Section 139(1), Companies Act 2013 read with Rule 4(2), Companies (Audit and Auditors) Rules 2014; form revised by the Companies (Audit and Auditors) Amendment Rules 2025, G.S.R. 359(E) (w.e.f. 14 Jul 2025)
MCA extends dates ad hoc in some years. This page encodes the statutory position — verify the current date on mca.gov.in before filing.
Frequently asked
Auditor reappointed for the same 5-year term already filed — file again each year?
No annual ratification filing is needed since the ratification requirement was omitted (Companies (Amendment) Act 2017). ADT-1 is filed on appointment/reappointment for a term, not every year of the term.
What is the normal fee and late fee?
Normal fee follows the share-capital slab (₹200–₹600 for most companies). Late filing attracts the general ladder: 1x (≤15 days), 2x (15-30), 4x (30-60), 6x (60-90), 10x (90-180), 12x (beyond 180 days) of the normal fee — with the higher 3x/6x/9x/15x/18x column for repeat defaulters within 365 days.
Is ADT-1 needed for a casual-vacancy appointment?
Yes — file within 15 days of the meeting (Board, or members within 3 months of Board recommendation where the vacancy arose from resignation) approving the appointment.
This is a filing reference, not legal advice. Filing obligations turn on your company's own facts — its AGM date, paid-up capital, turnover, borrowings, supplier profile and any ROC extension in force. This page is a reference to the forms and their statutory due rules, not legal or professional advice, and it does not create an advocate-client relationship. Due dates shown assume an AGM held on 30 September 2026 where the rule is AGM-linked; MCA extends dates ad hoc in some years and this page encodes the statutory position, so verify the current date on mca.gov.in before filing, and take advice on your own facts before acting. Forms and figures here were reviewed on 19 August 2026.