Quick answer
What is the due date for ADT 1 filing?
ADT 1 filing is due within 15 days of the meeting at which the auditor was appointed: the AGM for a regular five-year appointment, or the board meeting for the first auditor and for a casual vacancy. The MCA fee is ₹200 to ₹600 by nominal capital, and late filing attracts additional fees of up to 12 times that amount.
- Due within 15 days of the appointing meeting
- First auditor appointed by the board within 30 days of incorporation
- AGM appointment runs to the end of the sixth AGM
- MCA fee ₹200 to ₹600 by capital
- Processed in STP mode, no resubmission
What is ADT 1 filing and which companies need it?
Form ADT-1 is the notice a company files with the Registrar under Section 139(1) of the Companies Act, 2013 and Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. Every company, private or public and of any size, appoints a statutory auditor, so every company files ADT-1 when that appointment is made.
MCA's instruction kit lists the situations the form covers:
- First auditor appointed by the board, the members or the C&AG.
- Appointment or reappointment at an annual general meeting.
- Filling a casual vacancy, for example after an auditor resigns.
- A new appointment after the earlier auditor was removed or not reappointed.
- An appointment made by the Central Government or the Tribunal.
LLPs do not file ADT-1. Their audit position is reported in the LLP annual forms instead.
How does auditor appointment work under Section 139?
Auditor appointment has two stages. The board appoints the first auditor within 30 days of incorporation, who serves until the first AGM. At the first AGM, the members appoint an auditor who holds office until the end of the sixth AGM, which is a five-year term.
| Event | Who appoints | Time limit to appoint | Term | ADT-1 due |
|---|---|---|---|---|
| First auditor | Board of directors | 30 days from incorporation; if the board fails, members at an EGM within 90 days | Until the first AGM | 15 days from the appointing meeting |
| Regular appointment | Members at the AGM | At the first AGM, then every sixth AGM | From that AGM to the end of the sixth AGM | 15 days from the AGM |
| Casual vacancy | Board | 30 days from the vacancy | Until the next AGM | 15 days from the appointing meeting |
| Casual vacancy after resignation | Board, then members | Board within 30 days; members approve within three months of the board's recommendation | Until the next AGM | 15 days from the appointing meeting |
Source: Section 139(1), (6) and (8), Companies Act, 2013, and the MCA Instruction Kit for Form ADT-1, checked 10 November 2026.
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Is ADT-1 required for the first auditor appointment?
Treat it as required. MCA's current ADT-1 instruction kit lists first auditor appointment by the board as a purpose of the form, and the form has a separate fee row for it. Some older guides say the first appointment needs no filing; that advice dates from earlier practice.
For a newly incorporated Delhi company, the sequence is simple: hold the first board meeting, appoint the auditor within 30 days of incorporation, obtain the auditor's consent and eligibility certificate, and file ADT-1. We usually do this alongside the other first-month tasks such as the INC-20A commencement of business declaration. Our CA for startups page lists the full post-incorporation checklist.
What documents are needed for ADT 1 filing?
You need the auditor's written consent, the auditor's eligibility certificate, a certified copy of the board or members' resolution, and the appointment letter or intimation sent to the auditor. For a casual vacancy caused by resignation, the outgoing auditor's resignation letter is attached as well.
| Document | Source | Notes |
|---|---|---|
| Auditor's written consent | Auditor | Given before the appointment is made |
| Eligibility certificate | Auditor | Confirms the appointment meets the conditions of the Act, including Section 141 |
| Certified copy of resolution | Company | Board resolution for first auditor or casual vacancy; ordinary resolution for AGM appointment |
| Intimation to the auditor | Company | Letter informing the auditor of the appointment |
| Resignation letter of previous auditor | Previous auditor | For a casual vacancy due to resignation where ADT-3 is not filed or not approved |
| Auditor's details | Auditor | Firm registration number or membership number, PAN, address and email |
| DSC of authorised director | Director | Valid, registered on the MCA portal |
Compiled from the MCA ADT-1 instruction kit, checked 10 November 2026.
How is ADT-1 filed, step by step?
Filing ADT-1 is quick when the papers are ready, but MCA processes it in straight-through mode with no resubmission, so every field has to be right the first time. A wrong period or membership number means filing a fresh form with a fresh fee.
- 1
Get consent and certificate
Obtain the auditor's written consent and eligibility certificate before the meeting.
- 2
Pass the resolution
The board or the members appoint the auditor and record the term, for example from the conclusion of one AGM to the conclusion of the sixth.
- 3
Inform the auditor
Send the appointment letter so the auditor can accept and start planning the audit.
- 4
Prepare ADT-1
Enter the CIN, auditor details, appointment type and the from and to dates of the term, and attach the documents.
- 5
Sign and pay
An authorised director signs with DSC and the MCA fee is paid online on the V3 portal.
- 6
Keep the record
Save the challan and approved form in the statutory file; the auditor's details then show in the MCA master data.
What are the MCA fees and late fees for ADT 1 filing?
The ADT-1 fee depends on the company's nominal share capital and ranges from ₹200 to ₹600. Companies without share capital pay ₹200. Filing after 15 days attracts an additional fee calculated as a multiple of the normal fee, rising from 1 time to 12 times.
| Nominal share capital | Normal fee | Period of delay | Additional fee |
|---|---|---|---|
| Less than ₹1 lakh | ₹200 | Up to 15 days | 1 time the normal fee |
| ₹1 lakh to ₹4,99,999 | ₹300 | More than 15 and up to 30 days | 2 times |
| ₹5 lakh to ₹24,99,999 | ₹400 | More than 30 and up to 60 days | 4 times |
| ₹25 lakh to ₹99,99,999 | ₹500 | More than 60 and up to 90 days | 6 times |
| ₹1 crore or more | ₹600 | More than 90 and up to 180 days | 10 times |
| Company without share capital | ₹200 | More than 180 days | 12 times |
Source: MCA Instruction Kit for Form ADT-1, fee rules, checked 10 November 2026. Example: a company with ₹10 lakh capital filing 40 days late pays ₹400 plus 4 times ₹400, a total of ₹2,000.
What are the common ADT-1 mistakes and rejection risks?
The most common ADT-1 mistakes are entering the wrong term dates, picking the wrong appointment type, missing the auditor's consent, and filing a second ADT-1 for the same financial year when one is already on record. Because the form is taken on record without review, errors stay on the public record until corrected.
- Term dates: a five-year appointment should run from the conclusion of the AGM to the conclusion of the sixth AGM, not to a calendar date picked at random.
- Casual vacancy: a resignation-led vacancy needs the resignation letter, and members must approve the new auditor at a general meeting within three months.
- Rotation: listed companies and prescribed classes cannot keep an individual auditor beyond one five-year term or a firm beyond two consecutive terms.
- Signatory: the signing director's DIN must not be flagged as disqualified and the DSC must be registered on MCA.
ADT-1 records the appointment only. The audit itself is separate work that a practising chartered accountant carries out and signs, explained on our statutory audit page.
How does CA in Delhi handle ADT 1 filing?
We draft the resolutions, collect the auditor's consent and certificate, and file ADT-1 from our Netaji Subhash Place office, usually as part of a new company's first-month setup or the AGM season. You get a fixed quote before work starts, with the MCA fee shown separately.
What you send: the CIN, the date of the board meeting or AGM, and the auditor's name and contact. If you do not yet have an auditor, we pass the enquiry to a listed CA firm or a partner practising chartered accountant and confirm their acceptance first. What you get back: the resolution, appointment letter, filed ADT-1 and challan.
- Moneymji lists ROC compliance, which covers event filings such as ADT-1.
- Greenwolf Advisors handles regulatory filings and governance for groups with several entities.
See all listed chartered accountant firms in Delhi, look for an auditor near me, or if you are close to our office, our page on a CA in Pitampura.
Frequently asked questions
What is the time limit for ADT 1 filing after the AGM?
Fifteen days from the date of the AGM at which the auditor was appointed or reappointed. If the AGM is held on 30 September, ADT-1 should be filed by 15 October. Filing after that attracts additional fees based on the length of the delay.
Who files Form ADT-1, the company or the auditor?
The company files ADT-1, signed with the DSC of an authorised director. The auditor supplies the consent and eligibility certificate that are attached. The auditor's own form for resignation is ADT-3, which is a different filing.
Is auditor appointment required every year?
No. At the first AGM, members appoint an auditor for a term that ends at the conclusion of the sixth AGM, so a new ADT-1 is needed roughly every five years, plus whenever a vacancy is filled or the auditor changes. If no auditor is appointed at an AGM, the existing auditor continues.
What happens if the board does not appoint the first auditor within 30 days?
The board must inform the members, who then appoint the first auditor at an extraordinary general meeting within 90 days. ADT-1 is filed within 15 days of that meeting. Missing these steps leaves the company without a valid auditor for its first accounts.
Can ADT-1 be revised after filing?
No resubmission is allowed. ADT-1 is processed in straight-through mode and taken on record electronically, so a mistake needs a fresh, correct filing with a new fee. That is why we check the term dates and auditor details against the resolution before signing.
Is ADT-1 needed when a casual vacancy is filled?
Yes. Filling a casual vacancy is one of the purposes listed for ADT-1. File it within 15 days of the board meeting that appointed the new auditor, and attach the outgoing auditor's resignation letter where the vacancy arose from resignation.
Does a small private company need to file ADT-1?
Yes. Every company must have a statutory auditor regardless of turnover, and the appointment is reported through ADT-1. Only the rotation rules are limited to listed companies and prescribed classes; the filing itself applies to all.
Can I change my company's auditor before the five-year term ends?
Yes, through resignation by the auditor or removal by the company. Resignation creates a casual vacancy that the board fills, with members' approval later. Removing an auditor before the term ends follows a separate, stricter procedure under Section 140. Each route ends with a new ADT-1.