ADT-1 Due Date — Filing Calendar 2026-27
Due Date
14th October each year
What is ADT-1?
ADT-1 is the form filed with MCA to inform the Registrar of Companies of the appointment or reappointment of a statutory auditor. It must be filed within 15 days of the Annual General Meeting at which the auditor was appointed.
Who files it?
All companies (private limited and public limited) must file ADT-1 within 15 days of the AGM when an auditor is appointed or reappointed. It is filed by the company, not the auditor.
Late Fee & Penalty
Additional fee: ₹100 per day beyond 15 days of the AGM date, with no cap. Non-filing can also attract penalty under Section 450 of the Companies Act.
Frequently Asked Questions — ADT-1
What is the ADT-1 due date for FY 2025-26?
ADT-1 must be filed within 15 days of the AGM. If AGM is on 30th September 2026, ADT-1 is due by 14th October 2026.
Is ADT-1 required every year?
Yes, for every appointment or reappointment of auditor. Auditors can be appointed for a 5-year term, but ADT-1 must be filed each year the appointment is ratified at AGM (unless AGM-ratification is abolished by company).
What if the company changes its auditor mid-year?
If an auditor is changed other than at AGM (under Section 140), ADT-1 must be filed within 15 days of the new appointment. The outgoing auditor's resignation is reported separately.
Can the auditor themselves file ADT-1?
No. ADT-1 is filed by the company, not the auditor. However, the auditor provides a written consent and certificate confirming they are not disqualified under Section 141.
Related Deadlines
MGT-7/MGT-7A
MGT-7 / MGT-7A due date is 28th November (within 60 days of AGM). Annual return with ROC, penalties, and MCA filing calendar for FY 2025-26.
AOC-4
AOC-4 due date is 29th October (within 30 days of AGM). Annual financial statements filing with MCA, penalties, and ROC calendar for FY 2025-26.
AGM
Companies must hold AGM by 30th September each year (within 6 months of FY end). Consequences of not holding AGM and MCA compliance for FY 2025-26.