ADT-3 Auditor Resignation Filing | Savlana Init

MCA · Auditor Resignation

ADT-3 Filing — The Auditor's Formal Notice of Resignation to the RoC.

When a statutory auditor resigns, Form ADT-3 must be filed with the RoC within 30 days of resignation. We manage the filing, statement of reasons, successor appointment, and casual vacancy process.

Form ADT-3 is the statutory notice of resignation filed by a resigning auditor with the Registrar of Companies under Section 140(2) of the Companies Act, 2013. When a statutory auditor resigns mid-tenure, the resignation is not effective under company law until ADT-3 is filed — making timely filing a critical obligation of the departing auditor. The form must include a statement of reasons for resignation and any other relevant facts that the auditor believes should be brought to the RoC's and the company's attention.

ADT-3 must be filed within 30 days of the date of resignation. An auditor who fails to file ADT-3 within this period is liable for a penalty under the Companies Act. The company itself must separately acknowledge the resignation and ensure the resulting casual vacancy is filled — the board of directors can fill the casual vacancy within 30 days, but if the vacancy arose from resignation, shareholders must ratify the appointment at a general meeting within 3 months.

The company's obligations on receiving an auditor's resignation involve acknowledging the resignation, filing the new auditor's appointment via ADT-1, and updating all relevant records. We assist both the company and, where applicable, the departing auditor's CA firm in managing the ADT-3 filing, the statement of reasons, the successor appointment process, and the resulting ADT-1 filing — ensuring both sides of the resignation event are compliant.

Our ADT-3 Services

ADT-3 Preparation & Filing

Filing Form ADT-3 within 30 days of the auditor's resignation date as required under Section 140(2).

Resignation Letter Review

Reviewing the auditor's resignation letter for completeness before ADT-3 is prepared.

Statement of Reasons Compliance

Ensuring the auditor's statement of reasons for resignation is correctly and fully disclosed in ADT-3.

Company Intimation & Response

Advising the company on acknowledging the auditor's resignation and its immediate statutory obligations.

Successor Auditor Appointment

Coordinating the appointment of a replacement auditor following the resignation — consent, resolution, and ADT-1 filing.

Casual Vacancy Filing (Board / EGM)

Managing the board appointment of the replacement auditor and EGM ratification where required.

MCA Status Tracking

Tracking the ADT-3 filing to acknowledgement and confirming the resignation is recorded on the company's MCA profile.

Dual Compliance Management

Managing the separate obligations of the company (records update + ADT-1) and the auditor (ADT-3 + ICAI intimation).

Our Process

Resignation Receipt & Review

Auditor's resignation letter received and reviewed; ADT-3 filing timeline (30 days) confirmed.

Statement of Reasons

Statement of reasons for resignation verified to be disclosed completely and signed by the auditor.

ADT-3 Filing

Form ADT-3 filed on MCA within 30 days of the resignation date; filing tracked to SRN acknowledgement.

Successor Appointment

Replacement auditor identified, consent obtained, board resolution passed, and ADT-1 filed with the RoC.

Records Update

Resignation and new appointment confirmed on MCA; company's statutory records updated accordingly.

Why It Matters

✓ADT-3 filed within the 30-day statutory deadline from the date of resignation

✓Auditor's statement of reasons reviewed for completeness before the form is filed

✓Company advised promptly on its obligations following the auditor's resignation

✓Casual vacancy filled through correct board appointment and EGM ratification process

✓Successor auditor's consent obtained and ADT-1 filed within statutory timelines

✓Dual filing obligations — auditor's ADT-3 and company's ADT-1 — tracked together

✓MCA company profile updated to reflect both the resignation and new appointment

✓Penalty risk from delayed ADT-3 filing avoided

Frequently Asked Questions

ADT-3 is filed by the resigning auditor (not the company) with the RoC to formally notify the resignation from the company's audit. It must be filed within 30 days of the date of resignation and must include a statement of reasons.

The company does not file ADT-3 — that is the auditor's obligation. However, the company must fill the casual vacancy by appointing a replacement auditor (board within 30 days; EGM ratification within 3 months if the vacancy arose from resignation) and file ADT-1 for the successor.

The ADT-3 must contain a statement of reasons for resignation and any other facts the auditor considers relevant. The Companies Act requires complete and accurate disclosure — an auditor who files false or misleading information in ADT-3 is liable for penalties.

Under Section 140(2), the resignation of an auditor is not treated as effective unless ADT-3 is filed with the RoC. An auditor who resigns without filing ADT-3 within 30 days is liable for penalty under the Companies Act.

A casual vacancy arises when an auditor vacates office during their tenure — due to resignation, death, or disqualification. The board can fill it within 30 days; where the vacancy arose from resignation, shareholder ratification at a general meeting within 3 months is additionally required.

Yes — separately from the ADT-3 filing with the RoC, the resigning auditor is expected to intimate the ICAI of the resignation. ADT-3 is the statutory RoC obligation; ICAI intimation is a professional obligation under ICAI guidelines.

Managing an auditor resignation?

We'll handle the ADT-3 filing, statement of reasons, successor appointment, and ADT-1 — keeping both sides of the resignation compliant.