ADT-1 is the form a company files to tell the Registrar of Companies who its auditor is. It is short, it is cheap, and it is one of the easiest filings to forget — which is expensive, because the late fee runs at ₹100 per day with no ceiling.
One rule change still catches out newly incorporated companies: since 14 July 2025 the exemption that let boards skip ADT-1 for the very first auditor is gone. If you incorporated in the last year and assumed the board resolution was enough, read the next section carefully.
What ADT-1 Is For
ADT-1 is the intimation of auditor appointment, prescribed under Section 139(1) of the Companies Act, 2013 read with Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014.
Two points people get wrong:
- The company files it, not the auditor. Your CA does not do this on their own behalf.
- It is an intimation, not an approval. Nobody grants permission. You are informing the ROC of a decision already made.
First Auditors Now Need ADT-1 Too
The old position was a genuine grey area. A first auditor appointed by the board within 30 days of incorporation falls under Section 139(6), and Rule 4(2) refers to Section 139(1) — so many professionals took the view that ADT-1 was not strictly required for a board-appointed first auditor, while others filed it anyway to be safe.
That ambiguity has been closed. The Companies (Audit and Auditors) Amendment Rules, 2025, notified as G.S.R. 359(E) on 30 May 2025 and effective from 14 July 2025, make ADT-1 filing mandatory for first-auditor appointments as well, including those made by the board. The revised form adds “First auditor by Board of directors / members / C&AG” as a selectable nature of appointment.
If you incorporated a company recently, treat ADT-1 as a standard post-incorporation filing alongside your DSC and bank account setup.
Due Dates
| Situation | Deadline |
|---|---|
| Auditor appointed or reappointed at an AGM | Within 15 days of the AGM |
| First auditor appointed by the board after incorporation | Within 15 days of the appointment |
| Casual vacancy filled (resignation, death) | Within 15 days of the appointment filling the vacancy |
Fifteen days is short. It is also measured from the meeting, not from the end of the month or the financial year, which is why ADT-1 slips far more often than AOC-4 or MGT-7 do.
What You Need to File It
- The board or shareholder resolution making the appointment
- The auditor’s written consent to act
- The auditor’s certificate of eligibility under Section 141 (confirming they are not disqualified)
- The auditor’s firm registration number, PAN and address
- The period of appointment — usually one term of five years
- A DSC registered against the signing director’s PAN on the MCA V3 portal
The eligibility certificate is the attachment people forget. Ask for it at the same time you ask for the consent letter.
Penalty for Filing Late
The additional fee is ₹100 per day, per form, and it is uncapped — the same regime that applies to AOC-4 and MGT-7. It accrues every calendar day from the due date until the form is actually filed. There is no automatic waiver, and it is not discretionary.
Because the amount is small per day, ADT-1 tends to be discovered late and settled quietly. A form forgotten for a year is ₹36,500 on a filing that would have cost a few hundred rupees on time.
If you have overdue filings across several years, check whether the current amnesty applies before paying full additional fees — see our note on the CCFS 2026 late-fee waiver, extended to 31 August 2026.
Where ADT-1 Sits in the Annual Cycle
For a company holding its AGM in the usual September window, the order runs:
- ADT-1 — within 15 days of the AGM, if an auditor was appointed or reappointed there
- AOC-4 — within 30 days of the AGM (financial statements)
- MGT-7 or MGT-7A — within 60 days of the AGM (annual return)
ADT-1 is first and smallest, which is exactly why it gets lost. For the full picture on forms, fees and penalties see our ROC filing guide, and for a month-by-month view the annual compliance calendar.
Frequently Asked Questions
Is ADT-1 filed every year?
Only when an appointment happens. An auditor is normally appointed for a five-year term, so in the intervening years there is no fresh appointment and no ADT-1. You file again at the end of the term, on reappointment, or if a vacancy arises.
Do OPCs and small companies file ADT-1?
Yes. The abridged treatment that gives small companies and OPCs MGT-7A instead of MGT-7 does not extend to ADT-1. An OPC has no AGM, so the deadline runs from the appointment itself.
What happens if the auditor resigns mid-term?
Two separate filings. The auditor files ADT-3 for the resignation; the company files ADT-1 for whoever fills the casual vacancy. Do not assume the auditor’s filing covers you.
Can I check whether a company has filed ADT-1?
Auditor details and signatory information appear in a company’s public record. Look it up on WeeDoo company search, or read our guide to MCA master data for what the record does and does not show.
The Short Version
Fifteen days from the appointment, filed by the company, with the consent letter and eligibility certificate attached. If you incorporated on or after 14 July 2025, your first auditor needs one too — the old board-appointment exemption is gone.
