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Auditor appointment, ADT-1

  • When a company appoints its auditor, the ROC must be told in form ADT-1.
  • Deadline: Within 15 days of the meeting that appointed the auditor (AGM, or Board meeting for the first auditor)
  • Done in 1 working day after resolution and auditor consent
  • Prepared by your Savvy, checked by a CA
  1. AGM or Board resolution copy
  2. Is this the first auditor
  3. Get auditor consent and eligibility certificate
  4. SRN and challan
The law and the stepsPay and start · ₹999On appointment (usually once every 5 years, plus first auditor), + 18% GST

Answer in brief

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.

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From the official sources

What the law says, and what trips people up

From the official portal's manuals and FAQs, with the source for each point.

The law

  • Companies Act 2013, Sec 139(1), fourth proviso

    Auditor appointed by members at the first AGM and every sixth AGM; company informs the Registrar within 15 daysSource

  • Companies (Audit and Auditors) Rules 2014, Rule 4(2)

    Notice of appointment to the Registrar is filed in Form ADT-1Source

  • Companies (Audit and Auditors) Rules 2014, Rule 4(1)

    Auditor gives a certificate on eligibility, that the appointment is within limits and as per the term under the ActSource

  • Companies Act 2013, Sec 139(6)

    First auditor appointed by the Board within 30 days of incorporation; if not, by members at an EGM; holds office till the first AGMSource

  • Companies (Audit and Auditors) Amendment Rules 2025, G.S.R. 359(E) dated 30 May 2025

    Revised ADT-1 in force from 14 July 2025, with a field for first auditor appointed by the BoardSource

  • Government fee

    Normal filing fee by nominal share capital: ₹200 (below ₹1,00,000), ₹300, ₹400, ₹500, ₹600 (₹1 crore and above); ₹200 without share capital. Source: https://ca2013.com/403-fee-for-filing-etc/

  • Late fee or penalty

    Additional fee as a multiple of the normal fee (G.S.R. 12(E), from 1 July 2022) for forms under Sec 139: up to 15 days 1x; 15 to 30 days 2x; 30 to 60 days 4x; 60 to 90 days 6x; 90 to 180 days 10x; beyond 180 days 12x. Source: https://ca2013.com/wp-content/uploads/2022/01/Companies-Fees-Rules-2022.pdf

On the portal

  1. Login to MCA V3 with the business user ID
  2. MCA Services > E-Filing > Company Forms > ADT-1
  3. Enter CIN; select nature of appointment
  4. Enter auditor category, FRN or membership number, PAN and contact details
  5. Enter date of meeting and period of appointment (from and to financial years)
  6. Attach resolution and auditor consent / certificate
  7. Submit for SRN, affix DSC, pay online

What trips people up

  • ADT-1 filed on V2 not accepted when entered in AOC-4 on V3

    Raise an MCA helpdesk ticket with the V2 SRNSource

  • Wrong appointment category or using the Board recommendation date instead of the AGM date

    Use the date of the meeting that actually appointed the auditorSource

  • AOC-4 rejects ADT-1 SRN because the financial year is outside the ADT-1 period

    Ensure the period in ADT-1 covers every year you will file in AOC-4Source

  • First auditor ADT-1 never filed, AOC-4 then blocked

    File ADT-1 for the first auditor (with additional fee if late); FAQ also allows Z99999999 as SRNSource

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.Source

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.Source

Has MCA answered ICSI on first auditor ADT-1?

Not as of August 2026; ICSI listed it again among pending issues.Source

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  • AGM or Board resolution copy
  • Auditor's written consent
  • Auditor eligibility certificate
  • Auditor name, FRN, membership, PAN
  • Period of appointment (financial years)
  • Nature of appointment
  • Director DSC registered on V3

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Connect nowPay and start: ₹999

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₹999

₹999 + ₹179.82 GST = ₹1,178.82

On appointment (usually once every 5 years, plus first auditor). 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)

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