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Resignation of Auditor — ADT-3 Filing & Casual Vacancy | Beyonte Compliances
Company Law · Audit Compliance

Resignation of Auditor manage auditor resignation with full MCA and ROC compliance.

An auditor of a company may resign from office by filing a statement in Form ADT-3 with the Registrar of Companies within 30 days of resignation. The ADT-3 must contain the reasons for resignation and any concerns the auditor wishes to bring to the attention of the members. The company must then fill the resulting casual vacancy within 30 days.

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Failure to file ADT-3 within 30 days attracts a significant penalty — a minimum fine of Rs. 50,000 and a maximum of Rs. 5,00,000. On receiving the resignation, the company must also file and fill the casual vacancy through a Board Resolution, with the appointment ratified at the next AGM.

At Beyonte Compliances, we assist both auditor firms and company management — from preparing the resignation letter and ADT-3 statement to filing ADT-3, managing the casual vacancy appointment, and filing ADT-1 for the new auditor.

What Our Auditor Resignation Service Covers

Resignation Letter Preparation

Drafting the auditor's resignation letter — addressed to the Board of Directors — with the effective date and reasons for resignation.

ADT-3 Statement Preparation

Preparing the statement of reasons required to be filed with Form ADT-3 under Section 140(2) of the Companies Act, 2013.

ADT-3 Filing with ROC

Filing Form ADT-3 on MCA21 within 30 days of resignation — avoiding the significant penalty for late filing.

Board Intimation

Preparing the board intimation of the auditor's resignation and the board's acknowledgement.

Board Resolution for Casual Vacancy

Drafting the Board Resolution to appoint a new auditor to fill the casual vacancy.

ADT-1 Filing for New Auditor

Filing Form ADT-1 with the ROC to notify the appointment of the new auditor.

Shareholder Ratification

Ensuring the new auditor's appointment is placed before shareholders for ratification at the next AGM.

Compliance Calendar Update

Updating the compliance calendar to reflect the new auditor's appointment and ratification timeline.

Our Process

1

Resignation Letter & ADT-3 Statement

Drafting resignation letter and statement of reasons for ADT-3.

2

ADT-3 Filing

Filing Form ADT-3 on MCA21 within 30 days of resignation.

3

Board Intimation

Intimating the Board of Directors of the resignation.

4

Casual Vacancy Appointment

Board Resolution and ADT-1 filing for new auditor.

5

AGM Ratification

Placing new auditor appointment for shareholder ratification at next AGM.

Why It Matters

✓ADT-3 filed within 30-day window — avoiding minimum Rs. 50,000 penalty
✓Statement of reasons prepared accurately and completely
✓Board intimated of resignation with acknowledgement on record
✓Board resolution for casual vacancy appointment drafted
✓ADT-1 filed for new auditor appointment
✓AGM ratification requirement identified and calendared
✓Audit continuity maintained throughout the process
✓Full documentation maintained for audit trail

Frequently Asked Questions

Form ADT-3 is filed by the outgoing auditor within 30 days of resignation to inform the ROC. The company does not file ADT-3 — but must fill the resulting casual vacancy.
An auditor who fails to file ADT-3 within 30 days faces a minimum penalty of Rs. 50,000 and a maximum of Rs. 5,00,000 under Section 140(2) of the Companies Act, 2013.
A casual vacancy caused by resignation must be filled by the Board of Directors within 30 days — and the appointment must be ratified by shareholders at the next AGM.
Yes. An auditor may resign before the expiry of their term by filing ADT-3. If the reasons relate to fraud or irregularities, they may be required to be reported to the Central Government.

Managing an auditor's resignation? Let's handle the compliance.

Contact our team — ADT-3 filing, board intimation, and new auditor appointment in one place.

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