Do I need to file ADT-1 every year?

No. A statutory auditor's term runs 5 years (AGM to the 6th AGM after it), and one ADT-1 covers that whole term. You only refile on reappointment, replacement, or a casual vacancy.

Is this the same as the first-auditor ADT-1 rule I've heard became mandatory?

No — that's a separate, one-time filing at incorporation for your company's first auditor, made mandatory by a July 2025 rule change. This article covers what happens for the ongoing 5-year term after that first appointment.

What's the deadline if I do need to refile ADT-1?

15 days from the board or shareholder resolution appointing, reappointing, or replacing the auditor — not from your AGM date generally, but from the specific resolution itself.

ADT-1 Isn't an Annual Filing — Here's When You Actually Need It Again

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No — ADT-1 is not an annual filing. A statutory auditor is appointed for a fixed 5-year term, and your company files one ADT-1 covering that entire term. You only refile when the auditor is reappointed, replaced, or a casual vacancy is filled.

If you've been treating ADT-1 as something to file every year alongside AOC-4 and MGT-7A, you can stop — that's not how the rule works, and hasn't been for a while. Here's what ADT-1 actually covers, and the much rarer moments when you genuinely need to touch it again.

The misconception: 'ADT-1 is an annual filing'

This isn't a new rule change — annual auditor ratification was abolished some time ago, and some guidance online still hasn't caught up. If a source tells you to file ADT-1 every year 'just to be safe,' that's outdated advice, not current law.

What ADT-1 actually covers: a fixed 5-year term

Under Section 139(1) of the Companies Act, 2013, a statutory auditor is appointed for a fixed term running from the AGM at which they're appointed to the conclusion of the 6th AGM after that. Your company files one ADT-1 covering that entire 5-year term — not one ADT-1 per year of the term.

When you DO need to file ADT-1 again

The auditor is reappointed at a subsequent AGM once their 5-year term ends
The auditor is replaced with a different auditor
A casual vacancy arises (resignation, death, disqualification) and is filled

Each of those events triggers its own fresh ADT-1 filing, due within 15 days of the relevant board or shareholder resolution — not the 15 days from your AGM date, but 15 days from the resolution itself.

Don't confuse this with the first-auditor ADT-1 rule

This article is general information, not legal advice. If you need advice for your specific situation, contact BuildWright directly.

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ADT-1 Isn't an Annual Filing — Here's When You Actually Need It Again

The misconception: 'ADT-1 is an annual filing'

What ADT-1 actually covers: a fixed 5-year term

When you DO need to file ADT-1 again

Don't confuse this with the first-auditor ADT-1 rule

A simple way to track your 5-year term boundary

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