ADT-1
Notice of Appointment of Auditor
ROC filing to notify auditor appointment under Section 139. Due within 15 days of the AGM that approves the appointment.
ADT-1 is the MCA e-form used to intimate the Registrar of Companies (ROC) about the appointment or reappointment of a statutory auditor under Section 139 of the Companies Act 2013.
The company must file ADT-1 within 15 days from the date of the Annual General Meeting (AGM) in which the auditor is appointed. The first statutory auditor (appointed by the Board within 30 days of incorporation) is also reported via ADT-1, though the rules around first-auditor filing have softened in practice.
Key points:
- Filing fee depends on the company's authorised capital (Rule 12 of the Companies (Registration Offices and Fees) Rules 2014).
- Auditor tenure is 5 years for individuals; firms in listed and certain prescribed classes face mandatory rotation under Section 139(2).
- Attachments include the board resolution, auditor's written consent, and certificate under Section 139(1) confirming the appointee is not disqualified under Section 141.
- Late filing attracts additional fees per Section 403 — typically a multiple of the normal fee escalating with delay.
Common pitfalls: Companies often confuse ADT-1 (appointment) with ADT-3 (resignation). They are different forms with different triggers. Also, casual vacancies (death, resignation, disqualification mid-term) require fresh ADT-1 filing within 15 days of the Board filling the vacancy, even though the AGM is not the trigger.
Kapitalyze's Compliance Calendar tracks ADT-1 deadlines automatically once an auditor is recorded against your company.
Annual ROC filing of audited financial statements under Section 137. Due within 30 days of the AGM.
Annual return of company filed with ROC. Due within 60 days of AGM. Small companies/OPCs file the abridged MGT-7A.
State / region-wise office of MCA responsible for incorporation, statutory filings, inspection, and enforcement under the Companies Act 2013.
Primary statute governing Indian companies. Successor to the Companies Act 1956. Distinguishes private, public, OPC, Section 8, with chapter-wise compliance.