ADT-1: notice of auditor appointment
ADT-1 is the company’s notice to the ROC that an auditor has been appointed: filed within 15 days of the meeting that makes the appointment, under section 139 of the Companies Act 2013. The routine case is the AGM appointing or re-appointing the statutory auditor for a five-year term.
Last updated: 24 August 2026
What if ADT-1 is filed late?
The additional fee multiplies with the delay, up to 12 times the normal fee — a quiet filing that turns expensive quickly after an AGM season. OnCompliance opens the 15-day window the moment the AGM concludes.
Who files ADT-1?
Every company that appoints or re-appoints its statutory auditor at a general meeting files ADT-1 — most commonly after the AGM appoints the auditor for a five-year term under section 139(1). A casual-vacancy appointment is also notified in ADT-1 after the meeting that approves it.
When is ADT-1 due?
| What | When |
|---|---|
| Auditor appointed at the AGM | ADT-1 within 15 days of the AGM |
| Casual vacancy filled | ADT-1 within 15 days of the approving meeting |
What does filing ADT-1 cost?
The normal fee runs on the company’s authorised capital; a late filing multiplies it by the delay slab.
| Authorised capital | Normal fee |
|---|---|
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 to less than ₹5,00,000 | ₹300 |
| ₹5,00,000 to less than ₹25,00,000 | ₹400 |
| ₹25,00,000 to less than ₹1 crore | ₹500 |
| ₹1 crore or more | ₹600 |
| Delay | Additional fee |
|---|---|
| Up to 30 days | 2× the normal fee |
| 31 to 60 days | 4× |
| 61 to 90 days | 6× |
| 91 to 180 days | 10× |
| Beyond 180 days | 12× |
Who appoints the first auditor?
The board appoints the company’s first auditor within 30 days of registration under section 139(6); if the board does not, the members appoint one at an extraordinary general meeting. The first auditor holds office until the conclusion of the first annual general meeting, where the appointment for the five-year term is made.
How is ADT-1 filed on MCA V3?
Obtain the auditor’s written consent and eligibility certificate before the meeting, pass the appointment at the AGM, then file ADT-1 on MCA V3 within 15 days with the consent, the resolution and the intimation to the auditor attached, signed with the DSC. The full procedure is in the guide:
This is AGM season in OnCompliance: every post-AGM filing — ADT-1, AOC-4, MGT-7 — queued with its own deadline, prepared and waiting for sign-off.
Common questions
What is the due date for ADT-1?
Within 15 days of the meeting at which the auditor is appointed — for a 30 September AGM, by 15 October.
What is ADT-1 filed for?
To notify the ROC of the auditor’s appointment or re-appointment: the routine five-year AGM appointment, and appointments filling a casual vacancy.
Who appoints the first auditor of a company?
The board, within 30 days of registration, under section 139(6). If the board does not, the members appoint the first auditor at an extraordinary general meeting. That auditor holds office until the first AGM concludes.
What attaches to ADT-1?
The auditor’s written consent, the appointment resolution, and the company’s intimation to the auditor.
What is the late fee for ADT-1?
ADT-1 is a section 139 form, so the first 15 days carry no additional fee — only the normal filing fee. From 16 to 30 days late the fee doubles, and it climbs with the delay to twelve times the normal fee beyond 180 days.
Can OnCompliance file ADT-1 for me?
OnCompliance queues ADT-1 the moment your AGM concludes, prepares it with the consent and resolution attached, and tracks the 15-day window across every client.