ADT-1 due date — Notice of Auditor Appointment
Notice to the Registrar of the auditor appointed at an AGM, filed within 15 days of the meeting. The auditor appointed at the first AGM holds office until the sixth, and the next until every sixth after that, so the notice falls due every fifth year. Lawzer counts from the AGM the profile records as appointing the current auditor, or else from the first AGM after incorporation; for a company incorporated before April 2014 with none recorded, it asks every year. A new auditor after a casual vacancy, a removal or a resignation starts a new term: record the AGM that appointed them. A company's first AGM may be held up to nine months after its first financial year ends. The first auditor, appointed by the Board within 30 days of incorporation, needs no ADT-1, though MCA recommends filing one.
Next due date
15 October 2027for FY 2026-27
If it is late: Additional fee under s.403 — ₹100/day, stepping up with the delay
Get told before ADT-1 is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of ADT-1, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.
- Due
- 15 days from the AGM that appoints the auditor, every 5 years
- Frequency
- Annual
- If it lapses
- Additional fee under s.403 — ₹100/day, stepping up with the delay
- Statutory reference
- S.139(1), fourth proviso, and s.139(6), Companies Act 2013; rule 4(2), Companies (Audit and Auditors) Rules 2014; MCA FAQ on ADT forms, item 12
Where this date comes from
- The instrument
- S.139(1), fourth proviso, and s.139(6), Companies Act 2013; rule 4(2), Companies (Audit and Auditors) Rules 2014; MCA FAQ on ADT forms, item 12
- The authority
- Ministry of Corporate Affairs
Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.
Who has to file it
Every one of these has to hold before ADT-1 binds an entity:
- Private Limited Company, Public Limited Company, One Person Company and Section 8 Company
- Filed on:
- MCA V3 (mca.gov.in)
- Usually owned by:
- Company Secretary
- Typical effort:
- 1.5 hours
Common questions
- What is the due date of ADT-1?
- It is next due on 15 Oct 2027, for FY 2026-27. 15 days from the AGM that appoints the auditor, every 5 years. It falls due once a year.
- Who has to file ADT-1?
- It applies to Private Limited Company, Public Limited Company, One Person Company and Section 8 Company.
- What is the penalty for filing ADT-1 late?
- Additional fee under s.403 — ₹100/day, stepping up with the delay
- How do I file ADT-1?
- Log in to the MCA V3 portal (mca.gov.in) with the business user ID, open the e-form, fill it in, attach the required documents, have it signed with the DSC of the director and, where required, the practising professional, then pay the filing fee and submit. Keep the SRN from the challan as proof of filing.
- What is the full form of ADT in ADT-1?
- ADT stands for Audit and Auditors — the Companies (Audit and Auditors) Rules, 2014. ADT-1 is the Notice of Auditor Appointment.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.