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Introduction
What Is Form ADT-1?
What Changed in July 2025?
Divergent Views Among Professionals – Is ADT-1 Really Mandatory for First Auditor?
The Argument Made by Professionals
But Here’s a Catch — Let’s Talk About Casual Vacancy
The Same Logic Now Applies to First Auditor by Board
Why This Implies Filing Is Now Mandatory
Checklist for Filing ADT-1 (Post 14 July 2025)
Summary Table: Before vs After Amendment
Section 469 of Companies Act, 2013 (Simplified)
Why Did MCA Say earlier ADT-1 Was Not Mandatory — But Now It Is?
MCA Was Right Earlier
But Things Changed in July 2025
But Then Why Does the FAQ Still Say It’s Optional?
So, What Should You Follow — the FAQ or the New Form?
Final Conclusion
Frequently Asked Questions (FAQs)
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Index
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