Company Annual Compliance

How to File Form ADT-1 — Line-by-Line Guide (Auditor Appointment)

04 September 2026 Ahmedabad, Gujarat

Form ADT-1 is the notice a company files with the Registrar of Companies to tell it that an auditor has been appointed or reappointed, under Section 139 of the Companies Act, 2013 read with Rule 4 of the Companies (Audit and Auditors) Rules, 2014. The company files it — the auditor only supplies the consent and eligibility certificate that go with it.

When ADT-1 must be filed

First auditor — appointed by the Board within 30 days of incorporation; ADT-1 is filed within 15 days of that Board appointment (now mandatory).
Appointment or reappointment at the AGM — ADT-1 within 15 days of the AGM. The appointment is for a term of five years; no ADT-1 is needed for the intervening years (annual ratification was removed in 2017).
Casual vacancy — the Board fills it and ADT-1 is filed within 15 days. A vacancy caused by resignation also needs members' approval at a general meeting within three months, and the SRN of Form ADT-3 (the resignation filing).
Appointment by the Tribunal — ADT-1 with a copy of the order.

Keep these ready before you start

The certified copy of the Board or AGM resolution appointing the auditor.
The auditor's written consent to the appointment.
The auditor's certificate under Rule 4(1) / Section 141 that the appointment is within limits and that the auditor is not disqualified.
The auditor's PAN, membership number (individual) or Firm Registration Number (firm), address and email.
The period of appointment, and the SRN of Form ADT-3 if the vacancy arose from resignation.

ADT-1 field by field

CIN — enter it and click Prefill; the company name, registered office and email fill in.
Nature of appointment — first auditor; appointment or reappointment at the AGM; auditor filling a casual vacancy (and separately whether the vacancy arose from resignation, with the ADT-3 SRN); or auditor appointed by the Tribunal (attach the order).
Whether the company falls under Section 139(2) — the rotation rule; Yes for a listed company, an unlisted public company with paid-up capital of Rs 10 crore or more, a private company with paid-up capital of Rs 50 crore or more, or any company with public borrowings or deposits of Rs 50 crore or more.
Number of auditors — and whether joint auditors have been appointed.
Category of auditor — Individual or Auditor's firm.
Auditor details — PAN; name; membership number (individual) or Firm Registration Number, or FRN (firm); address and email.
Period of account for which appointed — the from and to financial years and the number of years (normally five at an AGM; the balance of the term for a casual vacancy).
Date of the AGM or the Board resolution — the AGM date for an AGM appointment; the Board date for a first auditor or casual vacancy (AGM date left blank).
Date of receipt of the auditor's written consent and the Section 141 certificate.

Attachments

Certified copy of the Board or AGM resolution appointing the auditor.
The auditor's written consent.
The auditor's certificate under Rule 4(1) / Section 141.
A copy of the Tribunal's order, for a Tribunal appointment.
Any other document, as optional.

Who signs and certifies ADT-1

ADT-1 is digitally signed by a director or an authorised officer of the company (manager, CEO, CFO or company secretary), and certified by a Chartered Accountant, Company Secretary or Cost Accountant in whole-time practice. It is processed under Straight Through Process — taken on record automatically, with the auditor's details reflecting on the company's master data within about 24 to 48 hours.

Due date

Within 15 days of the meeting — the AGM or the Board meeting — in which the auditor is appointed. There is no ADT-1 for ratification, because ratification of the auditor's appointment was removed by the 2017 amendment.

Fees and late filing

The normal fee depends on the company's nominal (authorised) share capital. Unlike AOC-4 and MGT-7A, a late ADT-1 does not use a flat Rs 100 per day — it uses the slab-multiple additional fee: 2 times the normal fee up to 30 days late, 4 times for 31 to 60 days, 6 times for 61 to 90 days, 10 times for 91 to 180 days, and 12 times beyond 180 days.

No share capital, or capital below Rs 1,00,000: Rs 200.
Rs 1,00,000 to under Rs 5,00,000: Rs 300.
Rs 5,00,000 to under Rs 25,00,000: Rs 400.
Rs 25,00,000 to under Rs 1,00,00,000: Rs 500.
Rs 1,00,00,000 or more: Rs 600.

Frequently asked questions

Form ADT-1 is the notice a company files with the Registrar of Companies to inform it that an auditor has been appointed or reappointed, under Section 139 of the Companies Act, 2013 read with Rule 4 of the Companies (Audit and Auditors) Rules, 2014.

The company files ADT-1. The auditor only provides the written consent and the eligibility certificate that are attached to it.

Within 15 days of the meeting in which the auditor is appointed — the AGM for an appointment or reappointment at the AGM, or the Board meeting for a first auditor or a casual vacancy filled by the Board.

Yes. The first auditor is appointed by the Board within 30 days of incorporation, and ADT-1 for that appointment is now mandatory and must be filed within 15 days of the Board's appointment.

No. An auditor is appointed for a term of five years and ADT-1 is filed once for that appointment. Annual ratification of the appointment was removed in 2017, so no ADT-1 is needed for the intervening years.

Yes. Whether the vacancy is caused by resignation or otherwise, the company files ADT-1 within 15 days of the Board filling it. A vacancy caused by resignation also needs the members' approval at a general meeting within three months.

Choose the situation: appointment of the first auditor, appointment or reappointment of an auditor at the AGM, an auditor appointed to fill a casual vacancy (and separately whether the vacancy arose from resignation), or an auditor appointed by the Tribunal. A casual vacancy caused by resignation also asks for the SRN of Form ADT-3.

Section 139(2) is the auditor rotation rule. Answer Yes for a listed company, an unlisted public company with paid-up capital of Rs 10 crore or more, a private company with paid-up capital of Rs 50 crore or more, or any company with public borrowings or deposits of Rs 50 crore or more. Those companies can appoint an individual auditor for only one five-year term and a firm for two terms.

The financial years the appointment covers — normally five consecutive years for an appointment at an AGM (for example 2024-25 to 2028-29). For a casual vacancy the period is the balance of the outgoing auditor's term, until the conclusion of the next AGM.

Select the category. For an individual, enter the auditor's name, PAN, and membership number. For a firm, enter the firm's name, PAN, and Firm Registration Number (FRN). Then the address and email of the auditor or firm.

It is a certificate from the auditor stating that the appointment, if made, will be within the limits of Section 141(3)(g) (the ceiling on the number of audits) and that the auditor is not disqualified under Section 141. It is a mandatory attachment along with the auditor's written consent.

A certified copy of the Board or AGM resolution appointing the auditor; the auditor's written consent; the auditor's certificate under Rule 4(1) / Section 141; and, for a Tribunal appointment, a copy of the Tribunal's order. Other documents may be attached as optional.

Yes. ADT-1 must be digitally signed by a director or authorised officer of the company and certified by a Chartered Accountant, Company Secretary or Cost Accountant in whole-time practice.

It is processed under Straight Through Process — it is taken on record automatically and the auditor's details appear on the company's master data on the MCA portal within about 24 to 48 hours.

The normal fee is by nominal share capital: Rs 200 up to Rs 1 lakh, Rs 300 for Rs 1–5 lakh, Rs 400 for Rs 5–25 lakh, Rs 500 for Rs 25 lakh to Rs 1 crore, and Rs 600 for Rs 1 crore and above. Late ADT-1 uses the slab-multiple additional fee: 2 times the normal fee up to 30 days late, 4 times for 31–60 days, 6 times for 61–90 days, 10 times for 91–180 days, and 12 times beyond 180 days.

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