NOW IT’S MANDATORY FOR ALL COMPANIES INCORPORATED ON OR AFTER JULY 14, 2025, TO FILE FORM ADT-1 WITH THE ROC UPON APPOINTING THE FIRST AUDITOR

 NOW IT’S MANDATORY FOR ALL

COMPANIES INCORPORATED ON OR AFTER

JULY 14, 2025, TO FILE FORM ADT-1 WITH

THE ROC UPON APPOINTING THE FIRST

AUDITOR 

WHAT TO SELECT IF AN INDIVIDUAL IS APPOINTED AS FIRST AUDITOR IN THE FORM ADT-1?

MCA’S #ADT1 UPDATE  
 

The Ministry of Corporate Affairs (MCA) has rolled out a key compliance change: It’s now *mandatory* for all companies incorporated on or after July 14, 2025, to file Form ADT-1 with the ROC upon appointing the first auditor—whether done by the Board, the members, or the CAG for government entities. 

 

WHAT IS NEW ? 

 

Before this change, the law did not require ADT-1 for first auditor appointments by the Board. Most companies only filed board resolutions and kept internal records.  

Now, the upgraded ADT-1 form includes specific options for “First Auditor by Board” and “First Auditor by Members”, making the reporting official, digital, and non-negotiable for all new companies. 

 

COMPLIANCE CHECK LIST FOR APPOINTMENT OF FIRST AUDITOR 

 

• Appoint first auditor within 30 days of incorporation   
  • File Form ADT-1 within 15 days of appointment  
  • Ensure the category “First Auditor by Board” or “First Auditor by Members” is ticked in the form  ADT-1. 

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WHAT TO SELECT IF AN INDIVIDUAL IS APPOINTED AS FIRST AUDITOR IN THE FORM ADT-1? 

If a Company appoints a Proprietorship Firm as its Statutory Auditor, while filing Form ADT-1 under MCA’s V3 portal  What  Should  one select “Firm” or “Individual”? 

 

It is to be noted that in the MCA V3 form  we should select the  “Individual” instead of firms. 

R V SECKAR FCS,LLB 79047 19295