Auditor Resignation Services (ADT-3)

Handle Auditor Resignation and File ADT-3 Correctly

When a statutory auditor resigns before the end of the term, the resignation must be handled in accordance with the Companies Act, 2013. The resigning auditor is required to file a statement in Form ADT-3 within thirty days of resignation, setting out the reasons and relevant facts. The resulting casual vacancy in the office of auditor must then be filled by the company through the prescribed process so that the company is not left without an auditor.

Our auditor resignation services manage the resignation, the ADT-3 filing by the auditor, and the filling of the casual vacancy with a new appointment. This service complements our auditor appointment services and auditor rotation services, and mirrors the exit handling in our removal of director services.

Our Auditor Resignation Services

Resignation Processing

Managing the auditor’s resignation, its effective date, and the formalities involved.

ADT-3 Filing

Assisting the resigning auditor with filing the statement in Form ADT-3 within the timeline.

Reasons & Disclosure

Ensuring the reasons and relevant facts of the resignation are properly stated.

Casual Vacancy Filling

Filling the casual vacancy in the office of auditor caused by the resignation.

New Auditor Appointment

Coordinating the appointment of the replacement auditor and the ADT-1 filing.

Records Update

Updating the company’s records to reflect the resignation and the new appointment.

Benefits of a Compliant Auditor Resignation

A properly handled auditor resignation
Timely ADT-3 filing by the resigning auditor
Reasons for resignation correctly disclosed
The casual vacancy filled without a gap
A compliant replacement appointment
Records aligned with the change

Frequently Asked Questions

How does an auditor resign?

A statutory auditor resigns by tendering the resignation to the company and filing the prescribed statement in Form ADT-3 with the Registrar. The company then fills the casual vacancy in the office of auditor caused by the resignation through the appropriate process.

Which form is filed on an auditor’s resignation?

A resigning auditor files a statement in Form ADT-3 with the Registrar. The form records the fact of the resignation together with the reasons and relevant facts, and it must be filed within the period prescribed under the Companies Act.

Who files ADT-3?

Form ADT-3 is filed by the resigning auditor, not the company. It is the auditor’s responsibility to file the statement of resignation with the Registrar, setting out the reasons for resigning, within the prescribed time after the resignation.

What is the timeline for filing ADT-3?

The resigning auditor must file the statement in Form ADT-3 within thirty days from the date of resignation. Filing within this period is a statutory requirement, and the reasons and relevant facts of the resignation must be stated in the form.

How is the vacancy filled after an auditor resigns?

The casual vacancy caused by the resignation of an auditor is filled by the company through the process prescribed under the Companies Act, which involves appointing a replacement auditor with the required approvals and filing the appointment in Form ADT-1, so the company is not left without an auditor.

Handle an Auditor’s Resignation Correctly

Compliant handling of auditor resignation, ADT-3 filing, and vacancy filling.