Jun 05,2021 | 2 min read

Appointment of Auditor : ADT-1 | Download Free Templates

1. What is Form ADT 1? 

The form ADT 1 is a notice to the Registrar of the Company by every company, under Section-139 (1), which appoints an auditor after holding their Annual General Meeting (AGM). This form must be filed every year with the ROC after the conclusion of the AGM, and appointment of the auditor within 15 days of such appointment. 

2. Why is it important? 

It is mandatory to file ADT 1 with the ROC otherwise the company shall face penalties in the following pattern: 


Up to 30 days Twice the Normal Fees


More than 30 days but less than 60 days 4 x Normal Fees


More than 60 days but less than 90 days 6 x Normal Fees


More than 90 days but less than 180 days 10 x Normal Fees


More than 180 days 12 x Normal Fees

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