ADT-1 tells the Registrar who your statutory auditor is. It is a short form, but it is the one most often missed, because it is due long before AOC-4 and MGT-7 and nobody sends a reminder. For a company that held its AGM on 30 September 2026, ADT-1 was due by 15 October 2026.
When ADT-1 is needed
| Situation | Who appoints | ADT-1 due |
|---|---|---|
| Regular appointment for five years | Members at the AGM | Within 15 days of the AGM |
| First auditor of a new company | Board, within 30 days of incorporation | Within 15 days of the Board meeting |
| Casual vacancy (resignation) | Board, and members if the vacancy follows a resignation | Within 15 days of the appointment |
| Reappointment after the five-year term | Members at the AGM | Within 15 days of the AGM |
An auditor appointed for five years does not need a fresh ADT-1 every year. Annual ratification was removed in 2018.
Documents you need
- Certified copy of the members' or Board resolution.
- The auditor's written consent and eligibility certificate under Section 139(1).
- The appointment letter or intimation to the auditor.
- The auditor's membership or firm registration number and PAN.
- A valid DSC of a director or the company secretary.
Late fee for ADT-1
ADT-1 is not on the ₹100-a-day scale used for AOC-4 and MGT-7. The additional fee is a multiple of the normal fee, which itself depends on share capital (₹200 to ₹600):
| Delay | Additional fee |
|---|---|
| Up to 15 days | 1 × normal fee |
| 15 to 30 days | 2 × normal fee |
| 30 to 60 days | 4 × normal fee |
| 60 to 90 days | 6 × normal fee |
| 90 to 180 days | 10 × normal fee |
| Beyond 180 days | 12 × normal fee |
The fee is small. The bigger risk is that a missing ADT-1 shows up when the company files AOC-4, because AOC-4 asks for the auditor's details and the MCA system cross-checks them.
Common mistakes
- Filing ADT-1 from the auditor's side. It is the company's filing.
- Not filing it for the first auditor, because "the AGM hasn't happened yet".
- Appointing an auditor who has crossed the limit of 20 company audits, or who is related to the company.
- Forgetting ADT-3 when an auditor resigns: the outgoing auditor must file ADT-3 within 30 days.
Frequently asked questions
What is the due date for ADT-1?
Within 15 days of the meeting at which the auditor is appointed. For an AGM held on 30 September 2026, ADT-1 was due by 15 October 2026.
Is ADT-1 required every year?
No. When an auditor is appointed for five years at the AGM, ADT-1 is filed once for that term. It is needed again only on a new appointment, reappointment or casual vacancy.
Has the MCA extended the ADT-1 due date in 2026?
No. The 2026 relief covers AOC-4, MGT-7, MGT-7A and CRA-4. ADT-1 is not included.
What is the late fee for ADT-1?
A multiple of the normal fee, from 1 times for a delay up to 15 days to 12 times beyond 180 days. The normal fee is between ₹200 and ₹600 depending on share capital.
Who files ADT-1, the company or the auditor?
The company files ADT-1. The auditor files ADT-3 only when they resign.
How Vitt-Marg helps
We handle ROC, cost audit and income-tax compliance for companies and LLPs across Noida, Greater Noida, Ghaziabad and Delhi NCR. Send us your CIN or LLPIN and we will tell you what is pending, what it will cost, and file it before the next deadline.
General information, current as of 4 November 2026, not advice for a specific case. Due dates and fees change with MCA and CBDT notifications. Check with us before acting on it.