When is ADT-1 due, and what does a late filing cost?
When the AGM appoints or reappoints the statutory auditor, the company files a notice of the appointment with the Registrar within 15 days of that meeting (section 139(1) of the Companies Act 2013, fourth proviso). The form is ADT-1 (rule 4(2) of the Companies (Audit and Auditors) Rules 2014). An auditor appointed at an AGM on 30 September 2026 means ADT-1 by 15 October 2026.
A late ADT-1 has no per-day rate. The additional fee is a multiple of the normal filing fee, and the normal fee itself is set by the company's nominal share capital. The multiple steps up in bands: once the normal fee for up to 15 days late, twice for up to 30 days, then four, six and ten times, and twelve times past 180 days.
The term runs to the end of the sixth AGM after the appointment, so most years have no ADT-1 to file. The year one is due is the year it tends to get missed.
If your AGM has been held, check the date against the table below. To see every other annual filing for the company in one go, use the company compliance check.
Worked example: 36 days late
Due 2026-10-15, filed 2026-11-20.
Additional fee of 4 times the normal fee
| Delay past the due date | Additional fee |
|---|---|
| Up to 15 days late | Once the normal fee |
| 16 to 30 days late | 2 times the normal fee |
| 31 to 60 days late | 4 times the normal fee |
| 61 to 90 days late | 6 times the normal fee |
| 91 to 180 days late | 10 times the normal fee |
| More than 180 days late | 12 times the normal fee |
The additional fee is paid on top of the normal filing fee, which the fees rules set by the company's nominal share capital.
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Common questions
Is ADT-1 filed every year?
No. One appointment at the AGM covers the auditor until the end of the sixth AGM after it. ADT-1 falls due again when the auditor is reappointed or a new one is appointed at a meeting.
Does the ADT-1 late fee follow the AOC-4 per-day rule?
No. The per-day rule in the fees rules covers forms under sections 92 and 137, which are MGT-7 and AOC-4. ADT-1 is a section 139 form, so it takes the general table of multiples.
Can the higher additional fee apply to ADT-1?
No. The higher column in the 2022 table applies only to repeated late filing of INC-22 or PAS-3 within 365 days.
From which date do the days late count?
From the 15th day after the meeting that appointed the auditor. An ADT-1 due on 15 October 2026 and filed on 20 November 2026 is 36 days late, which falls in the four-times band.
ADT-1 due or already late? We prepare the resolution, the auditor's consent and the filing.