In this article
What is Form ADT-1?
ADT-1 is the e-form filed with the Registrar of Companies under Section 139 of the Companies Act, 2013 to intimate appointment or reappointment of a statutory auditor. It must be filed by every company — Pvt Ltd, OPC, Public Ltd, Section 8 — annually after the AGM appoints (or reappoints) the auditor.
When to file — Three triggers
ADT-1 is filed in these situations:
- First-time appointment after incorporation — Auditor appointed within 30 days of incorporation by Board (or 90 days by members). File ADT-1 within 15 days of Board/Members meeting.
- Annual reappointment at each AGM — File within 15 days of AGM (typically by mid-October).
- Casual vacancy filling — When auditor resigns or is removed mid-term and new auditor is appointed.
Due date and penalty
Due date: 15 days from AGM (or Board/Member meeting in case of fresh appointment)
Penalty: ₹500 per day per company, no upper cap. Penalty starts from the 16th day. A 60-day delay costs ₹30,000.
Auditor tenure rules
Section 139 sets specific limits:
- Individual auditor — Maximum 1 term of 5 consecutive years. 5-year cooling-off period before re-appointment.
- Audit firm (LLP/Partnership) — Maximum 2 terms of 5 consecutive years (i.e., 10 years total). 5-year cooling-off.
- Applies to: Listed companies, unlisted public companies with capital ≥ ₹10 cr, all companies with public borrowings/deposits ≥ ₹50 cr, all companies with paid-up capital ≥ ₹20 cr
Small Pvt Ltd companies are not subject to rotation requirements but still need ADT-1 every year.
Step-by-step filing
- Auditor consent letter (auditor confirms acceptance)
- Auditor's eligibility certificate (Section 141 declaration)
- AGM resolution copy approving the appointment
- Board resolution recommending the auditor (where applicable)
- Auditor's PAN, firm registration number (FRN)
- Fill ADT-1 on MCA portal with all above details
- Sign with DSC of director + CA/CS/CMA certification
- Pay filing fee (₹200-600 based on capital) and submit
Frequently Asked Questions
Is ADT-1 required if I appoint the same auditor every year?
Yes. ADT-1 is mandatory for every reappointment, even if the same auditor continues. The form intimates the RoC about the AGM decision, regardless of whether it is a change or continuity.
What if I miss the 15-day deadline?
File ADT-1 immediately with ₹500/day late fee. Continuing non-filing affects company status. The auditor appointment is still valid (since AGM authorised it) — only the intimation is late.
Do OPCs need to file ADT-1?
Yes. All companies including OPCs must file ADT-1. OPCs follow a simpler "members' resolution" route (since there is only one shareholder), but the form filing is identical.
My auditor resigned — what do I do?
Auditor files ADT-3 (resignation notice) within 30 days. Board appoints replacement auditor for casual vacancy (within 30 days for non-listed, with member ratification at next AGM). File fresh ADT-1 within 15 days of this appointment.
Continue reading
Company Registration
How to Register a Private Limited Company in India: Step-by-Step Guide (2026)
10 min · 15 Jun 2026
Business Structure
Pvt Ltd vs LLP vs OPC: Which Business Structure Should You Choose? (2026)
8 min · 12 Jun 2026
GST
GST Registration in India: Complete Guide (Eligibility, Process, Documents, Timeline 2026)
9 min · 10 Jun 2026
ROC Compliance
DIR-3 KYC: Annual Director KYC Guide (Due Date, Process, Penalties)
6 min · 08 Jun 2026