ADT-1 Filing - Notify ROC of Your Auditor Appointment

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.