Legal basis: Section 139(1) of the Companies Act, 2013 — Effective: 2014. Source: https://www.mca.gov.in/. Last updated: October 2026
ADT-1 Auditor Appointment Filing: Oct 15 2026 Deadline
Who Must File
If your company appointed or reappointed its statutory auditor at the Annual General Meeting (AGM) held on September 30 2026, you are required to file Form ADT‑1 with the Registrar of Companies (ROC) by October 15 2026. Companies that are simply continuing an auditor within the same five‑year term do not need a fresh ADT‑1; the filing is triggered only by a new appointment or a re‑appointment for a fresh term.
What Is Form ADT‑1?
Form ADT‑1 is the statutory notice of an auditor’s appointment or re‑appointment. It is filed under the proviso to Section 139(1) of the Companies Act, 2013, read with Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014.
- When it is needed
If you are unsure whether a particular appointment (e.g., a first auditor appointed by the Board after incorporation) requires ADT‑1, refer to the latest form instructions on the MCA portal before filing.
The 15‑Day Rule
The Companies Act mandates filing within 15 days of the meeting at which the auditor is appointed. For an AGM on September 30 2026:
- AGM date: September 30 2026
- + 15 days = October 15 2026
Key point: Form ADT‑1 must be lodged with the ROC within 15 days of the auditor’s appointment or re‑appointment.
Required Attachments
- Copy of the resolution appointing or re‑appointing the auditor.
- The auditor’s written consent to act as auditor.
- The auditor’s certificate confirming eligibility under Section 141.
Comparison: When ADT‑1 Is Required vs. Not Required
Penalties for Non‑Compliance
Section 147(1) of the Companies Act, 2013 prescribes fines for contraventions of auditor‑related provisions (Sections 139‑146):
The Companies (Amendment) Act, 2020 removed imprisonment, but the fine remains enforceable. The “lesser‑penalty” rule in Section 446B applies only to penalties, not to the fines under Section 147(1), so the amounts above are unchanged for small companies, OPCs, start‑ups or producer companies.
A late ADT‑1 also attracts additional MCA filing fees, which increase with the length of the delay.
MCA V3 Filing Steps (Flat‑Fee Service Available)
- Log in to the MCA21 V3 portal.
- Open Form ADT‑1 under the e‑filing menu.
- Enter the CIN, financial year, and auditor details (ICAI membership number, firm registration number).
- Attach the resolution, consent letter, and eligibility certificate.
- Pay the MCA fee. Under the Companies (Registration Offices and Fees) Rules, 2014, the normal fee is:
- A director or authorised signatory affixes a DSC and submits the form.
Flat‑fee offer: HRA can prepare, review, and file Form ADT‑1 on your behalf for a fixed fee. Contact us for the exact amount.
Common Confusion Points
- Is ADT‑1 required every year? No. It is required only when an auditor is appointed or re‑appointed for a fresh term.
- Our auditor’s five‑year term ends at this AGM. Do we file ADT‑1? Yes. A re‑appointment for a new term triggers a fresh ADT‑1 within 15 days.
- The auditor resigned mid‑year and we appointed a new one at an EGM. Do we file? Yes. Any appointment at a general meeting (including an EGM) requires ADT‑1 within 15 days of that meeting.
Key Statutory References
- Section 139(1), Companies Act 2013 – appointment of auditors
- Section 141, Companies Act 2013 – eligibility and qualifications
- Section 147(1), Companies Act 2013 – consequences of contravention
- Rule 4(2), Companies (Audit and Auditors) Rules 2014 – Form ADT‑1 filing requirement
- India Code: https://www.indiacode.nic.in/
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See Also
Frequently asked questions
When must a private limited company file Form ADT‑1 after appointing an auditor?
Form ADT‑1 must be filed with the ROC within 15 days of the meeting (AGM or EGM) at which the auditor is appointed or re‑appointed, as required by Section 139(1) of the Companies Act, 2013 read with Rule 4(2) of the Audit and Auditors Rules, 2014.
Does the same auditor need a new ADT‑1 every year?
No. Under the five‑year term system of Section 139, a fresh ADT‑1 is required only when the auditor is appointed or re‑appointed for a new five‑year term, not for each annual filing.
What documents must be attached to Form ADT‑1?
You must attach (1) the resolution appointing or re‑appointing the auditor, (2) the auditor’s written consent to act, and (3) the auditor’s eligibility certificate under Section 141 of the Companies Act, 2013.
What are the penalties for filing Form ADT‑1 late?
Section 147(1) of the Companies Act, 2013 imposes a fine of ₹25,000 – ₹5,00,000 on the company and ₹10,000 – ₹1,00,000 on each defaulting officer. Additional MCA filing fees also increase with the length of the delay.
How much is the MCA filing fee for Form ADT‑1?
Under the Companies (Registration Offices and Fees) Rules, 2014, the fee is ₹200 for nominal share capital below ₹1 lakh, ₹300 for capital between ₹1 lakh and ₹5 lakh, with higher slabs for larger capital structures.
If an auditor resigns mid‑year and a new one is appointed at an EGM, is ADT‑1 required?
Yes. An appointment at any general meeting, including an Extraordinary General Meeting, triggers the filing of Form ADT‑1 within 15 days of that meeting, as per Section 139(8) of the Companies Act, 2013.
Do small companies or start‑ups get reduced penalties for a late ADT‑1 filing?
The lesser‑penalty rule in Section 446B applies only to penalties, not to the fines under Section 147(1). Therefore, the fine amounts for late ADT‑1 filing remain the same for small companies, OPCs, start‑ups and producer companies.
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