Form ADT-1: Notice of Appointment of Auditor
ADT-1 informs the RoC of a statutory auditor's appointment within 15 days of the meeting. Fee ₹200 to ₹600; late fee starts at 1x for 15 days.
Short answer
Form ADT-1 is filed by a company to inform the Registrar of the appointment of its statutory auditor. It is due within 15 days of the meeting at which the auditor is appointed, usually the AGM for a five-year term. The fee is ₹200 to ₹600 based on nominal capital. Late filing attracts 1x the normal fee for up to 15 days' delay, rising thereafter.
- Due date
- Within 15 days of the appointing meeting
- Filed by
- Company, signed by a director or CS
- Fee
- ₹200 to ₹600 by nominal capital
- Late fee
- 1x up to 15 days' delay, then 2x to 12x
- Attachments
- Resolution, auditor consent and eligibility certificate
- Law
- Section 139, Companies Act 2013; Rule 4, Audit and Auditors Rules
When ADT-1 is filed
Section 139(1) requires every company to appoint an auditor at its first AGM to hold office until the sixth AGM, a term of five years. The company informs the auditor and files ADT-1 with the Registrar within 15 days of the meeting. ADT-1 is also filed when the term is renewed, when a casual vacancy is filled, and when a new auditor replaces one who has resigned or been removed.
The first auditor after incorporation is appointed by the board within 30 days of registration under Section 139(6), or by members within 90 days if the board fails. That auditor holds office until the first AGM. Practice on filing ADT-1 for the first auditor has varied, and many companies file it to keep the record complete. Whichever approach is taken, the board resolution and the auditor's consent should be kept with the statutory records, since the first auditor signs the first year's financial statements.
Casual vacancy and rotation
A casual vacancy is filled by the board within 30 days. If the vacancy arises from resignation, the appointment must also be approved by members at a general meeting within three months under Section 139(8). File ADT-1 for each appointment.
Listed companies and certain larger classes of unlisted public and private companies must rotate auditors. An individual auditor can serve one term of five years and an audit firm two terms, followed by a five-year cooling-off period. Rule 5 of the Companies (Audit and Auditors) Rules, 2014 defines the classes.
Attachments
Before appointment, the auditor must give written consent and a certificate that they satisfy the eligibility criteria in Section 141 and are within the limit on the number of audits. These documents are attached to ADT-1.
- Copy of the board or members' resolution appointing the auditor
- Auditor's written consent to act
- Auditor's certificate of eligibility under Section 141
- Copy of the intimation letter sent to the auditor
Fees, additional fee and penalties
The normal fee follows the nominal-capital slab of ₹200 to ₹600. ADT-1 has its own lighter additional-fee slab under the 2022 amendment: 1x the normal fee for a delay of up to 15 days, 2x for 15 to 30 days, and then the standard 4x, 6x, 10x and 12x multiples for longer delays.
| Delay | Additional fee |
|---|---|
| Up to 15 days | 1x normal fee |
| 15 to 30 days | 2x |
| 30 to 60 days | 4x |
| 60 to 90 days | 6x |
| 90 to 180 days | 10x |
| Beyond 180 days | 12x |
Penalties and common mistakes
Section 147 provides monetary penalties on the company and its officers for contravention of Sections 139 to 146, which include failing to appoint an auditor in the manner required. Separately, the late filing fee keeps rising the longer ADT-1 stays unfiled.
Common mistakes include entering the wrong term, missing the auditor's eligibility certificate, using the firm's details inconsistently with ICAI records, and forgetting to file after a casual vacancy. Auditor details in ADT-1 also feed into AOC-4, so errors surface later. Refogo's partner professionals can handle auditor appointment and ADT-1 for a fixed fee.
Step by step
- 1Obtain consent and eligibility
Get the auditor's written consent and Section 141 certificate.
- 2Pass the resolution
Board for first auditor or casual vacancy; members at AGM for a five-year term.
- 3Inform the auditor
Send the appointment letter.
- 4Fill ADT-1 on V3
Enter auditor details, term and meeting date.
- 5Attach and sign
Upload resolution, consent and certificate; sign with DSC.
- 6Pay fee
File within 15 days of the meeting.
Related services
Sources
- Taxmann: MCA amends Registration Offices and Fees Rules, additional fee slabs from 1 July 2022
- Companies (Registration Offices and Fees) Rules, 2014: annexure of fees as amended (ca2013.com)
- ICAI Vasai branch: additional fee for late filing with the RoC
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
What is the due date for ADT-1?
Within 15 days of the meeting at which the auditor was appointed.
What is the late fee for ADT-1?
1x the normal fee for up to 15 days' delay, 2x for 15 to 30 days, and higher multiples up to 12x beyond 180 days.
Is ADT-1 needed every year?
No. The auditor is appointed for five years at the AGM, so ADT-1 is filed at appointment, reappointment or a change.
Who appoints the first auditor?
The board, within 30 days of incorporation. If it fails, members appoint within 90 days.