Form ADT-1: filing the auditor’s appointment
Members appoint a company’s auditor for five years at a time, and the company tells the Registrar in Form ADT-1. It is filed once per term, not every year, which is why it is so often forgotten.
Reviewed by Vijay Dhawan, Managing Partner, LexVerge LLP, on · Published
Quick answer
The company files ADT-1 within 15 days of the meeting at which the members appoint or reappoint the auditor under section 139(1), usually the AGM, for a term of five years. The first auditor is appointed by the board within 30 days of incorporation under section 139(6); rule 4(2) of the Audit and Auditors Rules ties ADT-1 to section 139(1), so filing it for the first auditor is not expressly required, though the form now lets you report it and many companies do.
Already late? The free ROC late fee calculator works out the MCA fees for every overdue AOC-4, MGT-7, Form 8 and Form 11.
When ADT-1 is filed
| Situation | Who appoints | ADT-1 |
|---|---|---|
| First auditor | Board within 30 days of incorporation; if it does not, members at an EGM within 90 days | Not expressly required; commonly filed |
| Auditor appointed at the first AGM for five years | Members, ordinary resolution | Within 15 days of the AGM |
| Reappointment at the end of a five-year term | Members at the AGM | Within 15 days of the AGM |
| Casual vacancy, other than by resignation | Board within 30 days | Filed for the new appointment |
| Casual vacancy caused by resignation | Board within 30 days, approved by members within 3 months | Filed for the new appointment |
Annual ratification of the auditor at every AGM was removed in 2018, so between appointments there is nothing to file. A resigning auditor files Form ADT-3 with the Registrar within 30 days.
Before you file
- The auditor’s written consent and the certificate that the appointment meets the conditions of section 141, received before the meeting.
- The board’s recommendation and the members’ resolution appointing the auditor and fixing the term.
- The appointment letter or intimation sent to the auditor.
Listed companies and the classes of companies prescribed under section 139(2) must rotate an individual auditor after one five-year term and an audit firm after two. Private companies below those thresholds are not subject to rotation.
Fees and late fees
The normal fee depends on nominal share capital:
| Nominal (authorised) share capital | Normal filing fee |
|---|---|
| Below ₹1 lakh | ₹200 |
| ₹1 lakh to ₹4,99,999 | ₹300 |
| ₹5 lakh to ₹24,99,999 | ₹400 |
| ₹25 lakh to ₹99,99,999 | ₹500 |
| ₹1 crore or more | ₹600 |
| Company without share capital | ₹200 |
Filed after the 15 days, the form carries an additional fee:
| Delay | Additional fee |
|---|---|
| Up to 30 days | 2 times the normal fee |
| More than 30 and up to 60 days | 4 times |
| More than 60 and up to 90 days | 6 times |
| More than 90 and up to 180 days | 10 times |
| More than 180 days | 12 times |
In some cases the rules apply a higher scale of 3, 6, 9, 15 and 18 times instead. The MCA portal works out the fee when the form is submitted.
Frequently asked questions
What is the due date for ADT-1?
Within 15 days of the meeting at which the auditor was appointed or reappointed, usually the AGM.
Is ADT-1 required for the first auditor?
It is not expressly required: rule 4(2) of the Companies (Audit and Auditors) Rules links ADT-1 to appointments under section 139(1), and the first auditor is appointed under section 139(6). The revised form allows the first auditor to be reported, and filing it is common practice.
Is ADT-1 filed every year?
No. An auditor is appointed for five years and annual ratification was removed in 2018, so ADT-1 is filed at each appointment or reappointment, not annually.
Who files ADT-1, the company or the auditor?
The company files ADT-1. The auditor files ADT-3 only when resigning.
What is the fee for ADT-1?
The normal fee is ₹200 to ₹600 depending on nominal share capital. After the deadline, an additional fee of 2 to 12 times the normal fee applies.
Event-based ROC Filing from ₹1,999, by a CA.
One event form such as MGT-14, ADT-1 or INC-20A, drafted and filed with the MCA fee at actuals.
Professional fee shown; government charges at actuals, quoted in writing before you pay. GST at 18% extra.
See what is included and the full priceAppointing an auditor?
We prepare the consent, resolutions and ADT-1 and file it within the 15 days, as an event-based ROC filing from ₹1,999.
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Read guide→Official references
The statutory sources behind this page. We keep our guidance aligned to them: verify anything time-sensitive directly.
- Ministry of Corporate AffairsCompanies Act filings, forms and fee schedules
- Income Tax DepartmentReturns, forms, rates and e-filing utilities
- GST PortalRegistration, returns and rate notifications
Facts on this page are checked against these sources; the date of the last check is shown at the top of the page. It is general guidance, not advice on your specific facts. How we write and check our guides.