ADT-1 Filing (Auditor Appointment)

ADT-1 filing for auditor appointment with the ROC within 15 days — now mandatory for FIRST auditors too (2025 amendment). Resolution drafting, auditor consent and eligibility certificate, and filing handled end-to-end.

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ADT-1 Filing (Auditor Appointment)

Form ADT-1 is the notice a company files with the Registrar of Companies (ROC) to intimate the appointment of its statutory auditor, under the fourth proviso to Section 139(1) read with Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. It must be filed within 15 days of the appointment. ADT-1 is one of your core annual-cycle filings alongside AOC-4, MGT-7 and DPT-3 — see our Company Annual Compliance service. Our CA-assisted service handles the entire filing: the auditor's consent and eligibility paperwork, the board or AGM resolution, and the ADT-1 form itself.

First Auditor: ADT-1 Is Now Mandatory

A newly incorporated company — for example a Private Limited Company — must appoint its first auditor through the Board within 30 days of incorporation. Filing ADT-1 for that first auditor was, until recently, treated as optional (previously filed only as good practice) because Rule 4(2) referred only to Section 139(1).

This changed with the Companies (Audit and Auditors) Amendment Rules, 2025 — G.S.R. 359(E) dated 30 May 2025, effective 14 July 2025. The revised Form ADT-1 carries a “Nature of Appointment” field (First Auditor by Board, by members at an EGM, or by the C&AG), so first-auditor ADT-1 is now mandatory. Content that still says “not required for the first auditor” is out of date.

When Is ADT-1 Required?

Appointment ScenarioADT-1 Deadline
Appointment at AGM (Section 139(1), 5-year term)ADT-1 within 15 days of the AGM
First auditor (Section 139(6)) — Board appoints within 30 days of incorporation; if it does not, members at an EGM within 90 daysADT-1 within 15 days of the appointment (mandatory since 14 July 2025)
Casual vacancy (Section 139(8)) — Board fills within 30 days; if due to resignation, members approve at a general meeting within 3 monthsADT-1 within 15 days of the new appointment
Re-appointment at the AGM after a termA fresh ADT-1 within 15 days of the AGM
One Person Company (no AGM)ADT-1 within 15 days of the appointment

How We File Your ADT-1 — Step by Step

1
Auditor Consent & Eligibility
We obtain the auditor's written consent and the Section 141 eligibility certificate confirming they are not disqualified — both must be in hand before the appointment.
2
Board / AGM Resolution
We draft the resolution appointing (or re-appointing) the auditor — a board resolution for a first auditor or casual vacancy, or the AGM resolution for the regular five-year appointment.
3
Prepare Form ADT-1
The form is prepared on the 2025 revised template with the correct “Nature of Appointment” (first auditor, AGM appointment, re-appointment or casual vacancy) and all attachments.
4
File Within 15 Days
ADT-1 is filed with the ROC within the 15-day deadline, with the government fee computed on your authorised capital.
✓
SRN & Acknowledgement
The filing SRN and acknowledgement are shared for your statutory registers and records.

Government Fees

Our professional fee is a flat ₹1,999. The ROC government fee is charged at actuals, based on your authorised share capital:

Authorised Share CapitalROC Fee (per form)
Below ₹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 and above₹600

Missed the 15-Day Deadline? The Late Fee Is a Slab, Not a Daily Charge

Some sources incorrectly quote a flat per-day late fee for ADT-1 — that is wrong. As a Section 139 form, ADT-1 attracts an additional fee calculated as a multiple of the normal fee, with a gentler first tier than most forms:

  • Delay up to 15 days — 1× the normal fee
  • More than 15 and up to 30 days — 2×
  • 30 to 60 days — 4× · 60 to 90 days — 6×
  • 90 to 180 days — 10× · beyond 180 days — 12×

(This slab has applied since 1 July 2022.) Filing within the 15-day window avoids any additional fee.

Tenure: A Clean Five-Year Term — No Annual Ratification

An auditor appointed at the AGM holds office for five consecutive years. The old requirement to place the appointment for ratification at every AGM was abolished by the Companies (Amendment) Act, 2017 (effective 7 May 2018) — so there is no annual ADT-1 during the term. A fresh ADT-1 is filed only on a genuinely new appointment (re-appointment, casual vacancy or first auditor). Separately, auditor rotation under Section 139(2) applies to listed companies and certain prescribed classes — an individual auditor may serve one five-year term and an audit firm two consecutive terms before a mandatory cooling-off.

Related Auditor Changes

  • Auditor resignation — Form ADT-3: filed by the auditor (not the company) within 30 days of resigning, with reasons (Section 140(2)).
  • Removal before the term ends — Form ADT-2: requires a special resolution of members and prior Central Government approval, applied for within 30 days of the Board resolution (Section 140(1)).

Penalty — Late Fee vs Default

Be clear about two different things. Routine late filing of ADT-1 is handled by the additional-fee slab above. Failing to appoint an auditor (or otherwise contravening Sections 139–146) is far more serious — under Section 147 the company can be penalised ₹25,000 to ₹5,00,000 and every officer in default ₹10,000 to ₹1,00,000. Those figures are for the underlying default, not for being a few days late with the form.

Why File Your ADT-1 With Us

  • Every scenario covered — first auditor, AGM appointment, re-appointment and casual vacancy, on the 2025 revised form
  • Consent & eligibility handled — we coordinate the auditor's consent and Section 141 certificate before filing
  • On-time, slab-aware — filed within 15 days, with the late-fee slab computed accurately if the deadline has already passed
  • Correctly classified — the right “Nature of Appointment” so the form is accepted first time
  • Transparent pricing — flat ₹1,999 professional fee; ROC fee at actuals

Choose a Plan

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Complete ADT-1 Filing
₹1,999
3 working days
Board/AGM resolution drafting for auditor appointment
Auditor consent letter & Section 141 eligibility certificate coordination
Form ADT-1 preparation with correct "Nature of Appointment" (2025 revised form)
Filing within the 15-day deadline with ROC fee computation
First-auditor, AGM, re-appointment & casual-vacancy scenarios covered
Late-filing slab computation & guidance if deadline already missed
SRN acknowledgement & records for your statutory registers

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Frequently Asked Questions

ADT-1 is the form a company files with the ROC to notify the appointment of its statutory auditor, under the fourth proviso to Section 139(1) read with Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. It is filed by the company (not the auditor) and records who was appointed, for what period, and that the auditor has consented and is eligible.

Yes — since 14 July 2025. Earlier, ADT-1 for the first auditor (appointed by the Board within 30 days of incorporation) was commonly treated as optional because Rule 4(2) referred only to Section 139(1). The Companies (Audit and Auditors) Amendment Rules, 2025 (G.S.R. 359(E) dated 30 May 2025, effective 14 July 2025) changed this: the revised ADT-1 has a “Nature of Appointment” field including First Auditor, making the filing mandatory whether the first auditor is appointed by the Board, by members at an EGM, or by the C&AG.

Within 15 days of the appointment. For an appointment at the AGM that is 15 days from the AGM (for example, an AGM on 30 September means ADT-1 by 14 October). For a One Person Company, which holds no AGM, the 15 days run from the date of the appointment itself.

The board or AGM resolution appointing the auditor, the auditor's written consent, and the auditor's eligibility certificate confirming they are not disqualified under Section 141. Where the first auditor is appointed by members, the EGM resolution is used; in a casual-vacancy case, the outgoing auditor's resignation (ADT-3) may also be relevant.

Our professional fee is a flat ₹1,999. The ROC government fee is charged at actuals on your authorised share capital — ₹200 to ₹600 per form (₹200 below ₹1 lakh, rising to ₹600 at ₹1 crore and above).

ADT-1 late filing is charged as a multiple of the normal fee — a slab, not a flat daily rate. As a Section 139 form it gets a gentle first tier: 1× the normal fee for a delay up to 15 days, then 2× (15–30 days), 4× (30–60), 6× (60–90), 10× (90–180) and 12× (beyond 180 days). Filing on time avoids all of it.

No. An auditor is appointed for a five-year term, and the requirement to ratify the appointment at every AGM was abolished by the Companies (Amendment) Act, 2017 (effective 7 May 2018) — so there is no annual ADT-1 during the term. A fresh ADT-1 is filed only on a new appointment (re-appointment, casual vacancy or first auditor). ADT-1 sits alongside AOC-4 and MGT-7 in your yearly compliance — see our Company Annual Compliance service.

A casual vacancy under Section 139(8) is filled by the Board within 30 days; if it arose from a resignation, the appointment is also approved by members at a general meeting within three months. The company files a fresh ADT-1 for the new auditor. Separately, the resigning auditor must file Form ADT-3 within 30 days of resigning (Section 140(2)) — that is the auditor's responsibility, not the company's.

Yes, but it is a controlled process. Removal before the end of the term requires a special resolution of members and prior approval of the Central Government, applied for in Form ADT-2 within 30 days of the Board resolution (Section 140(1)). This is different from simply letting the term lapse and appointing a new auditor at the AGM.

Routine late filing of ADT-1 is handled by the additional-fee slab above. However, failing to appoint an auditor or otherwise contravening Sections 139–146 carries a penalty under Section 147: the company ₹25,000 to ₹5,00,000 and every officer in default ₹10,000 to ₹1,00,000. These figures are for the underlying default — not for being a few days late with the form.