Ministry of Corporate Affairs (MCA) has notified vide its notification dated 30th May, 2025 by amending the Companies (Audit and Auditors) Rules, 2014 whereby the Annexures under the said rules for Form ADT-1, ADT-2, ADT-3 and ADT-4 have been substituted.
The reporting of the first auditor’s appointment is now expressly covered by the updated Form ADT-1, which was posted on the MCA V3 portal. Due to this change, Form ADT-1 must now be filed with the Registrar of Companies (ROC) in order to appoint the first auditor w.e.f, 14th July, 2025.
Companies must designate their first auditor within 30 days from the date of its incorporation, according to the existing rules of the Companies Act, 2013.
Pursuant to Section 139(6), the Board of Directors or, in the case of government businesses, the Comptroller and Auditor General of India (CAG) make the nomination.
Until recently, filing Form ADT-1 for the first auditor’s appointment was not mandatorily required by law. According to Section 139(1), the filing requirement was only applicable to later auditor appointments approved by the members of the Company in the General Meetings. Companies fulfilled the Compliance requirement only by passing a board resolution in its first board meeting.
However, w.e.f; 14th July, 2025 all Companies will be mandatorily required to file Form ADT-1 for the appointment of First Auditor by the Board of Directors with ROC. The Following amendment is made to align with the changes in forms made available under MCA V3 portal and with the aim of achieving increased regulatory transparency.
Disclaimer: This article provides general information existing at the time of preparation and we take no responsibility to update it with the subsequent changes in the law. The article is intended as a news update and Affluence Advisory neither assumes nor accepts any responsibility for any loss arising to any person acting or refraining from acting as a result of any material contained in this article. It is recommended that professional advice be taken based on specific facts and circumstances. This article does not substitute the need to refer to the original pronouncement.
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