Form ADT-1 is the company’s notice to the Registrar that an auditor has been appointed — filed within 15 days of the appointment. For an auditor appointed at the AGM on 30 September 2026, that means 14 October 2026. It is the company’s filing, not the auditor’s, and the SRN it generates is asked for in every year’s AOC-4.
A rule change many pages have not caught up with: since 14 July 2025 (Companies (Audit and Auditors) Amendment Rules, 2025), ADT-1 is mandatory for the first auditor as well — the one the Board appoints within 30 days of incorporation. The old position, where first-auditor filing was optional, is gone.
When ADT-1 is required — and when it is not
- Appointment or re-appointment of the auditor at an AGM — a fresh 5-year term needs a fresh ADT-1.
- First auditor appointed by the Board (or members, or the C&AG for government companies) — mandatory since 14 July 2025, within 15 days of the appointment.
- Filling a casual vacancy after an auditor resigns or dies — the replacement appointment is filed, with the outgoing auditor’s details and the reason.
- Not required year-to-year during a running 5-year term: annual ratification was abolished in 2018, so a continuing appointment needs no yearly filing.
- The auditor’s own resignation intimation is a different form — ADT-3, filed by the auditor.
Documents attached
- Certified copy of the Board or AGM resolution appointing the auditor.
- The auditor’s written consent to the appointment.
- The auditor’s certificate of eligibility — not disqualified under section 141.
- A copy of the company’s intimation letter to the auditor.
Fees and late fees
Normal fee by authorised capital, with the standard multiplier ladder for delay — ADT-1 is not on the ₹100/day regime, whatever some summaries claim:
| Delay | Additional fee |
|---|---|
| Up to 15 days | 1x the normal fee |
| 16 – 30 days | 2x |
| 31 – 60 days | 4x |
| 61 – 90 days | 6x |
| 91 – 180 days | 10x |
| Beyond 180 days | 12x |
The normal fee the multipliers apply to is the ₹200–₹600 authorised-capital slab. Past-year ADT-1 backlogs are covered by CCFS-2026 until 31 August 2026.
How to file ADT-1 on MCA V3
- Log in to MCA V3 → Company e-Filing → ADT-1 (an interactive web form since July 2025).
- Enter the CIN to pre-fill, then the auditor’s details — PAN, membership or firm registration number, address, and the appointment period. V3 auto-validates tenure against the section 139(2) rotation limits.
- Attach the four documents (resolution, consent, eligibility certificate, intimation letter).
- Affix the authorised director’s or KMP’s DSC and submit.
- Pay against the SRN — the form processes in straight-through mode when complete, and the acknowledgement lands on the company’s registered email.
- Save the SRN: AOC-4 asks for it every year, and the appointment period must cover the financial year being filed.
Common slip-ups
- An appointment period that does not cover the year later cited in AOC-4 — the mismatch surfaces as an AOC-4 failure months later.
- Tenure details that trip the rotation auto-validation for companies covered by section 139(2).
- Missing consent letter or section 141 eligibility certificate.
- Assuming the auditor files it — ADT-1 is the company’s obligation.
Verified against the Companies Act, 2013 / LLP Act, 2008, MCA rules and circulars as of 31 July 2026. Your exact position depends on your entity and any circulars MCA issues — we confirm it for you, and always recommend checking the official MCA portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.