ADT-1 Filing - Notify ROC of Your Auditor Appointment
Form ADT-1 is the notice every company must file with the Registrar of Companies within 15 days of the AGM (or board meeting, for the first auditor) that appoints or reappoints its statutory auditor. Missing the deadline attracts additional fees that climb with delay, and an unfiled ADT-1 can complicate future ROC filings and bank or tender due diligence. We collect the auditor's consent and eligibility certificate, prepare the form, and file it with ROC the same week - so your audit appointment is on record before the 15-day window closes.
File Your ADT-1
Tell us your AGM date and auditor details - we will check your deadline and file the same week.
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Everything a founder usually has to piece together from five different pages, in one place.
- Form
- ADT-1Notice of appointment of auditor
- Governing section
- Section 139(1)Companies Act, 2013
- Filing deadline
- 15 daysFrom the date of the AGM (or board meeting for first auditor)
- Who files
- The companyNot the auditor - responsibility sits with the company
- Applicable to
- All companiesPrivate, Public, Section 8, OPC (with some first-auditor variations)
- Key attachments
- Consent + eligibility certificateFrom the appointed auditor, under Section 141
- Late filing
- Allowed with additional feeFee increases the longer the delay continues
- Filed on
- MCA portalwww.mca.gov.in, digitally signed
What is Form ADT-1?
Form ADT-1 is the statutory notice a company files with the Registrar of Companies (ROC) to formally record the appointment or reappointment of its statutory auditor. Under Section 139(1) of the Companies Act, 2013, every company - private or public - must appoint an auditor at its Annual General Meeting (AGM) and inform the ROC of that appointment within 15 days, using Form ADT-1.
The filing itself is straightforward on paper - a form with the company's details, the auditor's details, and the period of appointment - but it depends entirely on having the right supporting paperwork ready: the auditor's written consent to act, and a certificate confirming they are eligible to be appointed under Section 141 (not disqualified, within the statutory audit-ceiling limits, etc.). Missing or inconsistent attachments are the most common reason filings get held up or need correction.
Although the company is the one that files ADT-1, the obligation is frequently overlooked because it falls in the busy weeks right after the AGM, alongside AOC-4 and MGT-7 annual return preparation. It is a separate filing with its own 15-day clock - it is not automatically covered by your annual filing due dates.
Who needs to file ADT-1?
ADT-1 applies whenever a company appoints, reappoints, or replaces its statutory auditor - the trigger is the appointment event, not the company's size or type.
- Any private or public company appointing an auditor at its AGM for a five-year term (subject to ratification requirements that applied historically)
- A company reappointing its existing auditor for a further term at the AGM
- A company appointing a new auditor to fill a casual vacancy caused by resignation, death, or disqualification of the previous auditor
- A company appointing its first auditor - though for the first auditor appointed by the Board within 30 days of incorporation, some practitioners file ADT-1 as good practice even though the strict Section 139(1) trigger is the AGM-appointed auditor onward
- Section 8 companies, OPCs, and small companies - the ADT-1 requirement is not limited to any particular class of company
- Companies where the previous auditor was removed and a replacement was appointed by the ROC/Tribunal process
Common ADT-1 filing scenarios
Post-AGM routine filing
- Auditor reappointed for the next term at the annual AGM
- New auditor appointed to replace an outgoing one at the AGM
Mid-year events
- Casual vacancy filled after an auditor resigns
- Auditor appointed after removal of the previous one
New companies
- First statutory auditor appointment on incorporation
- Auditor appointment shortly after a company converts entity type
What does not qualify
- ✕A company that has not yet held any AGM and has no auditor-appointment event pending does not need to file ADT-1
- ✕ADT-1 records the appointment - it does not itself constitute the audit report or annual return, which are separate filings (AOC-4, MGT-7)
What documents do you need for ADT-1 filing?
Common to every entity
- Auditor's written consent to act as statutory auditorMandatory
- Auditor's eligibility certificate under Section 141Mandatory
- Copy of the board resolution or AGM resolution appointing the auditorMandatory
- Certificate of Incorporation and PAN of the companyMandatory
- Auditor's membership number and firm registration number (FRN), if a firmMandatory
- Digital Signature Certificate (DSC) of an authorised directorMandatory
- Intimation letter/appointment letter issued to the auditor
Entity-specific
| Entity | Additional documents |
|---|---|
| Reappointment at AGM | AGM minutes/resolution, fresh consent and eligibility certificate for the new term, DSC |
| New auditor at AGM | AGM resolution, consent, eligibility certificate, NOC or intimation from outgoing auditor if applicable |
| Casual vacancy appointment | Board resolution filling the vacancy, resignation letter of outgoing auditor (Form ADT-3 filed by the auditor), consent and eligibility certificate of new auditor |
| First auditor | Board resolution appointing first auditor within 30 days of incorporation, consent and eligibility certificate |
Get the ADT-1 document checklist as a PDF
A one-page checklist covering consent letter and eligibility certificate formats.
How ADT-1 filing works
ADT-1 is filed entirely online on the MCA portal, digitally signed by an authorised director or company secretary.
Confirm the appointment and collect auditor documents
We confirm the AGM (or board meeting) date, the resolution appointing the auditor, and collect the auditor's signed consent letter and Section 141 eligibility certificate - the two attachments ROC checks most closely.
Prepare Form ADT-1
We fill in the company's CIN, the auditor's details (membership number or FRN), the period of appointment, and attach the resolution, consent, and eligibility certificate.
Digital signature and review
The form is digitally signed by an authorised director using their DSC, and where applicable certified by a practicing professional before submission.
File with ROC and pay the fee
We submit Form ADT-1 on the MCA portal and pay the applicable government filing fee, which varies with the company's authorised share capital.
Receive the filing acknowledgement
Once approved, ROC generates an acknowledgement (SRN) confirming the auditor appointment is on record - keep this for your compliance file and future due diligence.
ADT-1 is one of the simpler ROC forms once the auditor's consent and eligibility certificate are in hand - most delays we see are not about the form itself but about chasing the auditor for a properly worded consent letter. If you already have both documents ready, filing typically takes 1-2 working days.
How much does ADT-1 filing cost?
The MCA charges a government filing fee based on the company's authorised share capital, in addition to our professional fee. Late filings attract an additional government fee on top.
ADT-1 Filing - Standard
On-time filing within the 15-day window
- Consent and eligibility certificate drafting support
- Form ADT-1 preparation
- Filing with ROC
- Acknowledgement copy
ADT-1 Filing - Late/Urgent
Filing after the 15-day deadline has passed
- Everything in Standard
- Additional-fee calculation and guidance
- Priority preparation and same-day filing where possible
ADT-1 + Annual Filing Bundle
ADT-1 alongside AOC-4 and MGT-7
- ADT-1 filing
- AOC-4 filing
- MGT-7 filing
- Single point of coordination for all three
Full fee breakdown
| Particulars | Government fee | Professional fee |
|---|---|---|
| ADT-1 government filing fee | Varies by authorised share capital (as per MCA fee schedule) | Included in plan |
| Additional fee for late filing | Escalates with days of delay, per MCA rules | Included in Late/Urgent plan |
| ADT-1 professional fee | N/A | ₹1,499 - ₹3,999 |
| Auditor consent/eligibility certificate drafting support | N/A | Included |
Not included in any tier:
- ✕ The statutory audit itself and the auditor's professional fee
- ✕ AOC-4 and MGT-7 annual return filings (available separately or bundled)
- ✕ Resolving disputes over auditor removal or disqualification
Which ADT-1 filing plan do you need?
Answer three quick questions and we will recommend the right plan.
Where are you relative to the 15-day deadline?
Do you also need AOC-4 and MGT-7 filed?
Do you have the auditor's consent and eligibility certificate ready?
Why file ADT-1 on time
Avoid escalating penalties
- Filing within 15 days avoids the additional government fee that applies to delayed ROC filings and increases the longer the delay continues(Companies Act, 2013, Section 139(1) read with the Companies (Registration Offices and Fees) Rules, 2014)
- A clean ADT-1 filing history avoids scrutiny during ROC inspections and reduces the risk of officer-in-default notices for the company and directors
Keeps your compliance record clean
- Banks, investors, and tender authorities routinely check MCA records - an unfiled or overdue ADT-1 can raise questions during due diligence, funding rounds, or loan approvals
- A properly filed and time-stamped auditor appointment record supports the validity of the audit report itself in later disputes or scrutiny
Operational clarity
- Confirms on public record exactly who your statutory auditor is and for what period - useful for your own governance tracking as well as external verification
- Sets a clear paper trail if the auditor changes mid-term, which matters for the outgoing auditor's Form ADT-3 and the incoming auditor's onboarding
ADT-1 and related annual compliance deadlines
ADT-1 sits alongside other post-AGM ROC filings - it's easy to file one and forget the others.
| Form | Trigger | Due date |
|---|---|---|
| ADT-1 (auditor appointment notice) | Auditor appointed/reappointed at AGM or by board | Within 15 days of the appointment resolution |
| AOC-4 (financial statements) | Every financial year, after AGM | Within 30 days of the AGM |
| MGT-7 / MGT-7A (annual return) | Every financial year, after AGM | Within 60 days of the AGM |
| ADT-3 (auditor resignation, filed by auditor) | If an auditor resigns mid-term | Within 30 days of resignation |
Why file ADT-1 through us
Frequently asked questions
Form ADT-1 is the notice a company files with the Registrar of Companies to inform them that a statutory auditor has been appointed or reappointed, as required under Section 139(1) of the Companies Act, 2013.
The company files ADT-1, not the auditor. The obligation and any penalty for late or non-filing falls on the company and its officers in default, even though the form is about the auditor's appointment.
ADT-1 must be filed within 15 days of the meeting at which the auditor was appointed - typically the AGM for regular appointments and reappointments, or the board meeting date for a casual vacancy or first auditor appointment.
Late filing is allowed but attracts an additional government fee on top of the normal filing fee, and the additional fee increases the longer the delay continues, as per the MCA's fee schedule for delayed filings.
The first auditor is typically appointed by the Board within 30 days of incorporation and holds office until the conclusion of the first AGM. Practice varies on strict applicability of Section 139(1) to this specific appointment, but many companies file ADT-1 for the first auditor as good compliance practice - we can confirm what applies to your situation.
Two key documents: a written consent to act as auditor, and a certificate confirming they are eligible for appointment under Section 141 of the Companies Act - meaning they are not disqualified and are within the statutory limit on the number of audits they can hold.
It needs to be filed whenever an appointment or reappointment event occurs - typically at each AGM if the auditor's term is being renewed or a new auditor is appointed. If an auditor was appointed for a multi-year term, ADT-1 for that term is not refiled every single year unless the appointment itself is renewed or changed.
No. ADT-1 only records the auditor's appointment. AOC-4 (financial statements) and MGT-7 or MGT-7A (annual return) are separate filings with their own deadlines and purposes, though they are often handled together as part of the post-AGM compliance cycle.
The government filing fee depends on the company's authorised share capital slab, per the MCA fee schedule, with an additional fee applying if the form is filed after the 15-day deadline. We calculate the exact applicable fee for your company before filing.
No. ADT-1 requires the underlying resolution appointing the auditor - either the AGM resolution for a regular appointment or reappointment, or the board resolution for a casual vacancy or first auditor - as a mandatory attachment.
The appointment remains un-notified to ROC even though the auditor may be functioning. This creates a compliance gap that shows up in due diligence, can attract penalty on discovery, and can complicate the company's ROC filing history and standing.
Form ADT-1 is digitally signed by a director or the company secretary of the company who is authorised to make MCA filings, using their Digital Signature Certificate (DSC).
No. ADT-1 is a Companies Act filing applicable to companies (private, public, Section 8, OPC). LLPs have a different, generally simpler statutory audit framework and do not file ADT-1.
A casual vacancy arises when an auditor's position becomes vacant mid-term - due to resignation, death, or disqualification - before the term set by the AGM ends. The board (or in some cases the company in general meeting) fills this vacancy, and the new appointment is notified via ADT-1 within 15 days.
Yes. We file ADT-1 after the deadline as well, calculate the correct additional government fee for the delay, and help ensure the rest of your post-AGM filings (AOC-4, MGT-7) stay on track so the gap doesn't widen.
Written by Rohit Malhotra, ROC Compliance Associate · Reviewed by CA Neha Kapoor, ACA, specialises in company secretarial and ROC compliance filings
Last updated 9 September 2026
Sources
- Ministry of Corporate Affairs - MCA Portal
- Companies Act, 2013 - Section 139 (Appointment of Auditors)
- Companies Act, 2013 - Section 141 (Eligibility, Qualifications and Disqualifications of Auditors)
- Companies (Registration Offices and Fees) Rules, 2014
- MCA - Form ADT-1 e-filing instructions
Filing deadlines, fee structures, and procedural requirements are verified against MCA guidance current as of the last updated date. Rules and fee schedules can change; confirm specifics with our team before filing.
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