27 October 2026 · Updated 27 October 2026
By Avil Rakshith Salins, Practising Company Secretary
Form ADT-1: notice of auditor appointment
In short
When the members appoint an auditor at the AGM, the company files Form ADT-1 within 15 days of the meeting. The new ADT-1 in force since 14 July 2025 also has options for first auditors and casual vacancies. Whether filing is mandatory for those is not settled, but the MCA system expects an ADT-1 before later forms go through. ADT-1 is not covered by the AOC-4 extension in General Circular 05/2026.
The rule
Under section 139(1) of the Companies Act, 2013, the auditor appointed at the AGM holds office from that meeting until the end of the sixth AGM. Before appointing, the company takes the auditor's written consent and a certificate under rule 4(1) of the Companies (Audit and Auditors) Rules, 2014. The certificate confirms that the auditor is eligible, that the appointment is within the limits and term in the Act, and that the list of pending professional-conduct proceedings is true. The company then informs the auditor and files the notice of appointment in Form ADT-1 within 15 days of the meeting (section 139(1) and rule 4(2)).
Which appointment, which timeline
| Appointment | Who appoints, and when | ADT-1 |
|---|---|---|
| At the AGM, for five years | Members, at the AGM | Within 15 days of the AGM |
| First auditor (section 139(6)) | Board, within 30 days of incorporation; if it fails, members at an EGM within 90 days | The 2025 form has an option for it; the law does not expressly require it, but file it within 15 days to keep later forms moving |
| Casual vacancy (section 139(8)) | Board, within 30 days; a vacancy caused by resignation also needs members' approval within 3 months | The 2025 form has fields for it; same position as for first auditors |
The 2025 change
The Companies (Audit and Auditors) Amendment Rules, 2025 (G.S.R. 359(E), 30 May 2025) replaced Forms ADT-1 to ADT-4 from 14 July 2025. The ICSI wrote to the MCA on 16 April 2026 seeking clarity on first auditors and casual vacancies, and no clarification had been issued as of October 2026.
Fee
The normal fee depends on nominal share capital, from ₹200 to ₹600 under the Companies (Registration Offices and Fees) Rules, 2014. A late filing pays 2 times the normal fee for up to 30 days, rising to 12 times beyond 180 days.
Frequently asked questions
Sources
General information on the law as on 26 October 2026, not advice on any particular matter. Check the current MCA form and instruction kit before filing.