Form ADT-1 is the intimation to the Registrar of Companies (ROC) of an auditor's appointment or reappointment. Every company that appoints or reappoints a statutory auditor must file ADT-1 within 15 days of the appointment whether the appointment is made at the AGM or by the Board of Directors for the first auditor.
A significant 2025 amendment made ADT-1 mandatory even for first auditor appointments by the Board closing a gap that had caused widespread non-compliance.
What Is Form ADT-1?
ADT-1 is the form filed under Section 139(1) of the Companies Act, 2013 read with Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. It formally intimates the ROC about:
- The name, PAN and membership number of the appointed auditor (individual CA or firm)
- The period of appointment (up to 5 years for a fresh appointment)
- Whether the appointment is the first appointment or a reappointment
- The date of the board resolution or AGM resolution appointing the auditor
Who Must File ADT-1?
Every company that appoints or reappoints a statutory auditor must file ADT-1. This includes:
- All private limited companies
- All public limited companies
- One Person Companies (OPCs)
- Section 8 (not-for-profit) companies
Exemption: Government companies whose auditor is appointed by the Comptroller and Auditor General (CAG) are exempt from filing ADT-1.
When Must ADT-1 Be Filed?
ADT-1 must be filed within 15 days from the date on which the auditor was appointed:
- First auditor (Board appointment): Within 15 days of the Board meeting at which the first auditor is appointed (must be within 30 days of incorporation)
- Subsequent AGM appointment: Within 15 days of the AGM at which the auditor is appointed or reappointed
- Casual vacancy: Within 15 days of the Board meeting filling the casual vacancy
2025 Update: ADT-1 Now Mandatory for First Auditor Appointment
As per the Companies (Audit and Auditors) Amendment Rules, 2025, effective from 14 July 2025, filing Form ADT-1 is now mandatory for all first auditor appointments including those made by the Board of Directors within 30 days of incorporation.
Before this amendment, there was ambiguity about whether ADT-1 was required for first auditors appointed by the Board (as opposed to auditors appointed at the AGM). This has now been clarified: all auditor appointments, at every stage, must be intimated via ADT-1.
Practical impact: Companies newly incorporated through SPICe+ must now file ADT-1 within 15 days of the Board resolution appointing the first auditor typically within 45 days of incorporation.
Government Filing Fees for ADT-1
| Share Capital | Government Fee |
|---|---|
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 to ₹4,99,999 | ₹300 |
| ₹5,00,000 to ₹24,99,999 | ₹400 |
| ₹25,00,000 to ₹99,99,999 | ₹500 |
| ₹1,00,00,000 or more | ₹600 |
Late Fees for ADT-1
If ADT-1 is not filed within 15 days of the appointment, the MCA late fee multiplier applies based on the delay period:
| Delay | Additional Fee |
|---|---|
| Up to 30 days late | 2× normal fee |
| 30–60 days late | 4× normal fee |
| 60–90 days late | 6× normal fee |
| 90–180 days late | 10× normal fee |
| More than 180 days late | 12× normal fee |
In addition to the late fee on the form, the company and every officer in default is liable to a penalty of ₹300 per day for each day of default, up to a maximum of ₹12,000 under the Audit and Auditors Rules.
Documents Required to File ADT-1
- Board resolution or AGM resolution for auditor appointment (PDF attachment)
- Auditor's written consent to act as auditor (typically in the form of a letter)
- Auditor's certificate confirming they are not disqualified under Section 141
- PAN and ICAI membership number of the auditor
How to File ADT-1 on MCA V3
- Log in to the MCA V3 portal (mca.gov.in) with company user credentials
- Navigate to E-Forms → ADT-1
- Enter the CIN and the form will pre-fill company details from MCA master data
- Fill in the auditor details, appointment period and date of appointment
- Attach the board/AGM resolution and auditor consent letter
- Affix the DSC of the authorised director
- Pay the government fee and submit
- Note the SRN for your records
Common Mistakes When Filing ADT-1
- Wrong appointment date: The "date of appointment" on ADT-1 must match the date of the Board resolution or AGM resolution not the AGM date itself if the resolution was passed at a subsequent board meeting.
- Incorrect membership number: Always verify the auditor's current ICAI membership number before filing inactive or incorrect numbers cause SRN rejection.
- Missing consent letter: The auditor's written consent is a mandatory attachment; omitting it results in an incomplete filing.
- Filing for wrong period: Auditors are appointed for 5-year terms at the AGM. Ensure the appointment period on ADT-1 matches the AGM resolution.
For the full annual filing calendar including AOC-4 and MGT-7A due dates, see the MCA compliance checklist for private limited companies. For AGM-related rules including when the AGM must be held, see the AGM due date guide for new companies.