Скачать или смотреть Form ADT-1 is that filing for the appointment of the first auditor is now mandatory for all Pvt ltd

The key update to Form ADT-1 is that filing for the appointment of the first auditor is now mandatory for all companies, effective July 14, 2025. Previously, this filing was only mandatory for the appointment of auditors in subsequent years. The Ministry of Corporate Affairs (MCA) has made this change through an amendment to the Companies (Audit and Auditors) Rules, 2014.


Here's a more detailed breakdown:
Mandatory Filing: Form ADT-1 must now be filed for the appointment of the first auditor by the Board of Directors, just like for subsequent auditor appointments.
Effective Date: This change is effective from July 14, 2025.
MCA Notification: The MCA issued a notification (G.S.R. 359(E)) on May 30, 2025, regarding this amendment, according to a Facebook post.
Compliance: Companies need to update their compliance procedures to reflect this new requirement.
Timely Filing: Form ADT-1 must be filed with the Registrar of Companies (ROC) within 15 days of the Board Resolution appointing the auditor.
Penalties: Late filing of Form ADT-1 will result in penalties.
MCA V3 Portal: The MCA is also transitioning to a new V3 portal for filing forms, including ADT-1, according to Taxscan.
In essence, the MCA is streamlining the process and ensuring that the appointment of the first auditor is officially recorded with the ROC, just like subsequent appointments.


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