Compliance Pack
Auditor appointment, ADT-1
What this means, checked by a CA
When a company appoints its auditor, the ROC must be told in form ADT-1. We file it within 15 days of the meeting, so your AOC-4 does not get stuck later for want of an ADT-1 SRN.
₹999
On appointment (usually once every 5 years, plus first auditor), + 18% GST
- Delivered in 1 working day after resolution and auditor consent
- Due: Within 15 days of the meeting that appointed the auditor (AGM, or Board meeting for the first auditor)
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 7 items
AGM or Board resolution copy
Proof of appointment and date
Auditor's written consent
Required before appointment
Auditor eligibility certificate
Rule 4(1) certificate
Auditor name, FRN, membership, PAN
Filled and validated in form
Period of appointment (financial years)
Must cover years filed in AOC-4
Nature of appointment
First, AGM or casual vacancy
Director DSC registered on V3
To sign the form
DiscussionWhat we discuss · 5 items
Is this the first auditor, an AGM appointment, a reappointment or a casual vacancy?
Decides nature field and start of 15 days
On what date was the meeting that appointed the auditor (not the Board recommendation date)?
15-day clock and late fee
For which financial years is the auditor appointed?
Period must cover AOC-4 years
Is the auditor eligible under Sec 141 and within rotation limits under Sec 139(2), where applicable?
Avoids a void appointment
Was an ADT-1 filed earlier on V2 for the same term?
V2 SRNs may not link in AOC-4
FormsForms we file · 4 items
Get auditor consent and eligibility certificate; pass Board or AGM resolution
Where: Internal. Due: Before or at the meeting
Fill ADT-1 on MCA V3 with nature of appointment, period and auditor details
Where: https://www.mca.gov.in. Due: Within 15 days of the meeting
Compute fee
Normal fee by authorised capital slab; if late, multiply by 1x, 2x, 4x, 6x, 10x or 12x by days of delay
Where: https://www.mca.gov.in. Due: At payment
Attach resolution and consent, affix DSC, pay
Where: https://www.mca.gov.in. Due: Same day
DeliverablesWhat you get · 2 items
SRN and challan
When: Same day
Filed ADT-1 PDF
When: Same day
Questions people ask
Is ADT-1 compulsory for the first auditor?
The law ties ADT-1 to Sec 139(1), not 139(6), so it is not expressly required. But the revised form has a first auditor option and AOC-4 checks it, so file it. ICSI has asked MCA to clarify.
Do we file ADT-1 every year?
No. File it when an auditor is appointed; one ADT-1 SRN covers all years in its period and can be used in each AOC-4.
Has MCA answered ICSI on first auditor ADT-1?
Not as of August 2026; ICSI listed it again among pending issues.
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