ADT-1 is the smallest of the annual filings and the one most likely to be forgotten, because it is due first — fifteen days after the AGM, while everyone is still thinking about the accounts.
What it is
Form ADT-1 is the company’s notice to the Registrar that it has appointed an auditor. It is filed by the company, not by the auditor, and the obligation sits with the company even though the auditor supplies the consent and eligibility certificate that goes with it.
When it is due
Within 15 days of the AGM at which the auditor is appointed.
For a company holding its AGM on 30 September 2026, that is 15 October 2026 — two weeks before AOC-4 and six weeks before MGT-7. It comes first and it is the one people discover late.
First auditor of a new company is a different rule: appointed by the Board within 30 days of incorporation. If the Board does not, the members appoint within 90 days at an extraordinary general meeting.
The five-year term, and the annual confusion it causes
An auditor is ordinarily appointed to hold office from the conclusion of one AGM until the conclusion of the sixth — a five-year term.
This causes a recurring question: do we file ADT-1 every year, or once every five?
The filing obligation attaches to the appointment. A fresh appointment — at the end of a term, on reappointment, on a casual vacancy, or on a change of auditor — requires ADT-1. Many companies file annually regardless, as a record of ratification, and there is no penalty for doing so.
If you are not certain which year you are in, check the last ADT-1 filed against the company on the MCA portal. It is a thirty-second check that avoids a defective filing.
Casual vacancy: the one with the short fuse
Where an auditor resigns, the vacancy is a casual vacancy and the timelines tighten considerably. The Board fills it within 30 days; where the vacancy arises from resignation, the appointment also requires approval by the members in general meeting within three months of the Board’s recommendation.
Separately, the resigning auditor has their own obligation to file ADT-3 within 30 days of resigning. That is the auditor’s filing, not yours — but if it is not done, questions come back to the company.
Auditor resignations mid-year are the single most common reason we see ADT-1 filed late. The board meeting happens, everyone moves on, and nobody files.
What goes into the form
- Auditor’s name, firm registration number, PAN and address;
- the period of appointment;
- date of the AGM or Board meeting at which the appointment was made;
- the auditor’s written consent;
- the certificate of eligibility under Section 141 — confirming the auditor is not disqualified;
- the resolution passed.
The consent and eligibility certificate are the two attachments people chase on the due date. Ask your auditor for both in the same email as the signed audit report and the problem disappears.
What late costs
Additional fees under Section 403 — ₹100 per day, with no upper limit, on the same footing as every other MCA form.
The bigger exposure is that a company without a properly appointed and notified auditor has a gap in its statutory record. That surfaces in due diligence, and it is awkward to explain years later when someone is reading your filing history during a funding round.
A short checklist
- Confirm whether this year is a fresh appointment or a continuing term — check the last ADT-1 on the portal.
- Get the consent letter and eligibility certificate from the auditor before the AGM, not after.
- Pass the resolution at the AGM and minute it properly.
- File within 15 days. Put it in the calendar the day the AGM is fixed.
- If an auditor resigned during the year, deal with the casual vacancy timelines separately — they are shorter than you think.
We file it with your annual return
ADT-1 is part of our annual filing work — drafted with the resolution and attachments, reviewed by a qualified Company Secretary, and filed inside the 15-day window rather than at the edge of it. MCA forms from ₹999.
Not sure what else you owe this year? Our free due-date calculator lays out every deadline from your AGM date, including this one.
Get it filed → · Check my dates → · +91 92898 96117
General information, not advice for your company. Appointment and filing requirements depend on your company’s circumstances and the year concerned. Confirm the position before filing.
