Skip to main content
✓ Updated for FY 2026-27event

ADT-1 — Auditor Appointment Fee & Penalty Calculator (2026-27)

Calculate exact normal filing fees and late penalties for ADT-1 (Auditor Appointment) based on authorized capital and delay.

📅 Due: Within 15 days of AGM
⚖️ Penalty: 2x to 12x normal fee
📋 Under: Section 139(1), Companies Act 2013

Enter 0 if filing on time

📌Key Facts

  • Filed ByPrivate Limited, Public Limited, OPC
  • Due DateWithin 15 days of AGM
  • Section ReferenceSection 139(1), Companies Act 2013
  • Concessional Fee Applies?Yes (OPC / Small Company)

📊Fee Schedule

Capital SlabNormal FeeOPC/Small
Up to 1 Lakh₹200₹50
1L to 5L₹300₹100
5L to 25L₹400₹150
25L to 1Cr₹500₹200
Above 1Cr₹600₹200

What is ADT-1?

Form ADT-1 is a mandatory notice filed with the Ministry of Corporate Affairs to officially declare the appointment of a statutory auditor. By filing this form, a company informs the government and public stakeholders that an independent chartered accountant has been assigned to audit its financial records, ensuring corporate transparency.

Who Must File ADT-1?

Every company registered under the Companies Act—whether private, public, OPC, or Section 8—must file ADT-1 whenever they appoint or re-appoint a statutory auditor at an Annual General Meeting (AGM) or Extraordinary General Meeting (EGM).

ADT-1 Due Date & Timeline

The form must be filed strictly within 15 days of the meeting in which the auditor was appointed. If the auditor was appointed at the AGM on September 30th, ADT-1 must be filed by October 15th.

Consequences of Late Filing ADT-1

Since ADT-1 is an event-based form, delaying its filing triggers a multiplier penalty rather than a daily penalty. If you file 30 days late, you pay 2 times the normal fee. If you delay beyond 180 days, you are penalized with a massive 12 times (12x) the normal filing fee.

Fee Calculation Example

Scenario: A standard Private Company with ₹5 Lakhs capital files ADT-1 exactly 45 days after the due date.

  • Normal Filing Fee: ₹300
  • Late Penalty (31 to 60 days delay = 4x fee): ₹1,200
  • Total Liability: ₹300 + ₹1,200 = ₹1,500

Frequently Asked Questions

What is Form ADT-1?

Form ADT-1 is filed by a company to notify the Registrar of Companies (ROC) about the appointment of its statutory auditor.

What is the due date for ADT-1?

It must be filed within 15 days from the date of the Annual General Meeting (AGM) where the auditor was appointed.

Does ADT-1 have an uncapped penalty like AOC-4?

No, ADT-1 is an event-based form. Its late fee is calculated using a multiplier slab (up to 12x the normal fee), not a per-day penalty.

Who is exempt from filing ADT-1?

Generally, no active company is exempt. Even newly incorporated companies must appoint an auditor within 30 days and file ADT-1.

Can an auditor be appointed for 5 years?

Yes, statutory auditors are typically appointed for a term of 5 consecutive years, requiring ADT-1 to be filed upon that 5-year appointment.

Often filed together with:

AOC-4— Financial StatementsMGT-7— Annual Return

Other calculators:

LLP Penalty Calculator →MSME Interest Calculator →

Need to calculate for a different company form?

View All Company Calculators