When is Form ADT-1 due after appointing an auditor?
What Form ADT-1 records, when a company files it after appointing an auditor, the 15 day window that governs it, and how to confirm the current position through MCA.
In this guide
Form ADT-1 is the filing a company makes with MCA to give notice of an auditor's appointment. It is filed within 15 days of the meeting at which the auditor is appointed or reappointed, usually the annual general meeting. The obligation to file sits with the company, not the auditor, and late filing attracts an additional fee. Confirm the current form version and fee position on the MCA portal before filing.
What is Form ADT-1?
Form ADT-1 is the notice a company gives to the Registrar of Companies that it has appointed a statutory auditor. It sits under the auditor appointment provisions of the Companies Act and creates the public record that a particular auditor holds office for the company.
It is easy to think of ADT-1 as the auditor's own paperwork. It is not. The form records the auditor's appointment, but it is the company that files it, and the company that carries the consequence if it is late.
When is Form ADT-1 filed?
ADT-1 follows the appointment. The most common case is the annual general meeting, where the auditor is appointed or reappointed for the term set by the Companies Act. Once that meeting concludes, the company has a short window to file the notice.
Because the trigger is the meeting rather than the year end or the start of the audit, the date can catch out a company that is focused on the accounts and treats the auditor filing as an afterthought.
Does a first auditor appointment need ADT-1?
The first auditor of a company is appointed by the board within 30 days of incorporation under section 139(6) of the Companies Act, 2013, and if the board does not act the members appoint within 90 days at an extraordinary general meeting. Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014 frames the ADT-1 notice around an appointment under section 139(1), which is why practice on filing for a first auditor has varied. Read section 139(6) with rule 4(2) for the specific case rather than copying a later annual filing.
How does the ADT-1 15-day window run?
The filing is made within 15 days of the meeting at which the auditor is appointed. This is a tight window and it runs from the meeting date, not from the date the company gets round to preparing the form.
| Element | What it decides |
|---|---|
| Meeting date | The start of the 15 day count, usually the annual general meeting. |
| 15 day window | The period within which the company must file ADT-1. |
| Filer | The company, not the auditor, carries the duty. |
Count the 15 days from the meeting and file inside it. Confirm the current form version and any change to the window on the MCA portal before relying on a past filing as a template.
Where is the 15-day ADT-1 window written?
Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014 sets the 15-day window, read with section 139(1) of the Companies Act, 2013. The rule requires the company to inform the auditor of the appointment and file a notice with the Registrar in Form ADT-1 within 15 days of the meeting in which the auditor is appointed.
Who must file Form ADT-1?
The company files the form, and it carries the details of the appointment: the auditor, the period of appointment, and the meeting that made it. The appointment itself has to be in order first, with the auditor's consent and eligibility confirmed, because the form reports a decision already taken.
The practical sequence is appointment, then filing. Getting the form ready before the appointment is settled is a common way to end up refiling.
What is the ADT-1 late filing fee?
Filing ADT-1 after the 15 day window attracts an additional fee that rises with the length of the delay, in the same graded way as other company forms. The base fee depends on the company's capital, and the multiple depends on how late the filing is.
The delay is measured from the meeting date, so a company that lets the window pass while finishing other post-meeting work can find the fee has already stepped up. Check the current fee slabs on the portal before filing late.
How do I confirm the ADT-1 rules?
- Check the MCA e-filing pages for the current ADT-1 version and instructions.
- Read any MCA notification that changes the form or the fee.
- Fix the meeting date and count the 15 day window from it.
- Confirm the auditor's consent, eligibility and term before filing.
- Save the source notification with the filing records.
Why do ADT-1 filings get rejected?
- Assuming the auditor files ADT-1 rather than the company.
- Counting the 15 days from the year end instead of the meeting date.
- Treating the form as due only when the audit starts.
- Filing before the appointment details and consent are in order.
- Being unsure whether the first auditor case needs a filing and not checking the current provisions.
Where do auditor-appointment changes get notified?
ADT-1 form versions, fees and the auditor appointment provisions move through MCA notifications and Companies Act changes. Complied AI keeps MCA updates in one feed so you can open the source notification behind a change instead of relying on an old filing note. When you need the rule itself, open the source document next to the update.
Practical checks
Common questions
What is Form ADT-1?
Form ADT-1 is the notice a company files with the Registrar of Companies to record the appointment of its statutory auditor under section 139(1) of the Companies Act, 2013. Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014 requires it within 15 days of the meeting that made the appointment, usually the annual general meeting.
When is ADT-1 due?
Form ADT-1 is due within 15 days of the meeting at which the auditor is appointed or reappointed, under rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. For an appointment made at the annual general meeting, the 15 days run from the date of that meeting. Late filing attracts an additional fee under section 403 of the Companies Act, 2013.
Does the auditor or the company file ADT-1?
The company files ADT-1. Although it records the auditor's appointment, the filing obligation rests with the company, not the auditor. This is a common point of confusion at the first appointment of a new company.
Is ADT-1 needed for the first auditor?
Form ADT-1 for a first auditor is the disputed case. Section 139(6) of the Companies Act, 2013 has the board appoint the first auditor within 30 days of incorporation, while rule 4(2) of the Companies (Audit and Auditors) Rules, 2014 frames the ADT-1 notice around a section 139(1) appointment. Read both before deciding, because practice has varied.
I appointed my auditor at the AGM last month. Have I missed the ADT-1 deadline?
Form ADT-1 was due 15 days after that AGM under rule 4(2) of the Companies (Audit and Auditors) Rules, 2014, so a filing made a month later is late. File it now with the additional fee under section 403 of the Companies Act, 2013 and the Companies (Registration Offices and Fees) Rules, 2014. The additional fee is a multiple of the normal fee and rises with the length of the delay.
My auditor was reappointed for a second five-year term. Do I file ADT-1 again?
Yes. Form ADT-1 is filed on every appointment or reappointment under section 139(1) of the Companies Act, 2013, including a second term for the same auditor. The 15-day window in rule 4(2) of the Companies (Audit and Auditors) Rules, 2014 runs from the AGM that passed the reappointment resolution, not from the end of the earlier term.
What documents go with Form ADT-1?
Form ADT-1 carries the auditor's written consent and the certificate of eligibility under section 139(1) of the Companies Act, 2013 read with section 141, plus a copy of the resolution passed at the meeting. Rule 4(1) of the Companies (Audit and Auditors) Rules, 2014 requires that certificate before the appointment, so collect both before the 15-day clock starts.
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How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 24 August 2026.
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