ROC & Corporate Compliance / Annual ROC Compliance
Auditor Appointment (ADT-1)
Report your statutory auditor's appointment, re-appointment or casual vacancy to the ROC on Form ADT-1, with the resolution and auditor consent papers prepared.
Overview
Form ADT-1 tells the Registrar of Companies that the company has appointed, or re-appointed, its statutory auditor. It is filed by the company on the MCA21 portal under Section 139 of the Companies Act, 2013 and the Companies (Audit and Auditors) Rules, 2014, within 15 days of the appointment.
Who needs it
- Companies appointing their first auditor after incorporation.
- Companies appointing or re-appointing an auditor at the AGM.
- Companies filling a casual vacancy after an auditor resigns or is removed.
- Companies that realise a past appointment was never reported to the ROC.
LLPs and partnership firms do not file ADT-1 because the Companies Act does not govern them. An OPC also appoints a first auditor within 30 days of incorporation, and one source lists ADT-1 among its first filings.
What Zenith does
Zenith listens first to the type of appointment and the company's audit history, then confirms scope and quotes. A relationship manager is assigned and you receive a checklist.
- Check the auditor's eligibility, consent and certificate against the required attachments.
- Draft or review the board resolution or AGM resolution.
- Prepare Form ADT-1 with correct auditor and appointment details, arrange the director's digital signature and file it.
- Track the SRN and respond to any resubmission request.
- Hand over the filed form and an explanation of the auditor's term and the next steps.
The auditor is an independent professional chosen by the company. Zenith does not assume the role of the company's statutory auditor unless it is separately engaged and eligible under applicable rules.
Eligibility and key rules
- First auditor: appointed by the Board within 30 days of incorporation, holding office until the first AGM. If the Board does not do it, the members appoint at a general meeting.
- Later years: the appointment is made, or ratified where applicable, at the AGM, covering the period to the following AGM.
- Communication: the company informs the auditor of the appointment, and the auditor confirms in writing within the period set by the Act.
- Auditor qualification: An authorised professional, or a firm whose majority of partners practising in India are authorised professionals.
- Disqualifications: body corporates, employees or their relatives, and persons who stood surety for more than ₹5 lakh for the company, among others.
- Casual vacancy is filled by the Board, and the ADT-1 follows the same 15-day clock.
- Related forms: ADT-3 is filed by an auditor who resigns; ADT-2 seeks approval to remove an auditor before the term ends.
Documents required
- Board resolution or AGM resolution appointing the auditor.
- Auditor's written consent to act.
- Auditor's certificate confirming eligibility.
- Auditor's name, membership number, PAN and firm registration number.
- Company CIN and registered office address.
- Digital signature certificate of the authorised director.
Process and timeline
- Confirm the appointment type and the date of the board or general meeting.
- Collect the auditor's consent and eligibility certificate.
- Complete the resolution and notify the auditor.
- Prepare and sign ADT-1 and attach the documents.
- Pay the fee and submit; note the SRN.
- The ROC processes the form and the record updates in the master data.
The 15-day period runs from the meeting where the appointment was made. Timelines depend on completeness, complexity and authority processing.
Government fees, penalties and due dates
The filing fee depends on share capital:
| Share capital | Fee |
|---|---|
| Below ₹1 lakh | ₹200 |
| ₹1 lakh to below ₹5 lakh | ₹300 |
| ₹5 lakh to below ₹25 lakh | ₹400 |
| ₹25 lakh to below ₹1 crore | ₹500 |
| ₹1 crore and above | ₹600 |
A delayed ADT-1 carries additional fees, and one source describes a scale of 2 to 12 times the fee depending on days of delay, while another describes a per-day charge, so the figure is confirmed at filing. A source also notes a penalty of up to ₹50,000 on the company and on each officer in default for continued non-compliance.
Amounts and dates above reflect public sources read in October 2026 and change with notifications, so Zenith confirms the current figures in your quotation.
Common mistakes
- Counting the 15 days from the AGM end date when the Board appointed the auditor at an earlier meeting.
- Missing the auditor's consent or eligibility certificate.
- Wrong membership number or firm registration number, which causes rejection.
- Assuming the appointment is automatic each year and not filing at all.
- Confusing ADT-1 with ADT-3 or ADT-2.
- Filing after the DSC has expired.
FAQs
What is the deadline for ADT-1?
Fifteen days from the meeting at which the auditor was appointed.
Is it needed for the first auditor?
Yes. The first auditor's appointment by the Board is also reported on ADT-1.
Who files it, the company or the auditor?
The company files ADT-1. The auditor files ADT-3 when resigning.
What if the filing is late?
Additional fees apply, and the company and officers can face a penalty.
Can a retiring auditor be re-appointed?
Yes, if not disqualified, willing in writing, and no resolution appoints someone else.
Who may be an auditor?
An authorised professional or a qualifying firm, free of the statutory disqualifications.
Is ADT-1 needed for a casual vacancy?
Yes, within 15 days of the Board's decision.