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File Form ADT-3 Online – Auditor Resignation | N D Savla & Associates

File Form ADT-3 Online – Auditor Resignation | N D Savla & Associates

Form ADT-3 is a mandatory filing under the Companies Act, 2013, used by an auditor to formally notify the Registrar of Companies (ROC) about their resignation from a company.

As per Section 140(2) of the Companies Act, 2013, a resigning auditor must file Form ADT-3 within 30 days from the date of resignation. The form requires the auditor to state the reasons and other relevant facts behind the resignation.

N D Savla & Associates provides complete end-to-end assistance for accurate and timely filing of Form ADT-3, ensuring full compliance and avoiding penalties.
What is Form ADT-3?

Resignation Notice

ADT-3 is the official intimation filed by an auditor to the ROC upon resigning from a company.

Statutory Requirement

Filing is mandatory under Section 140(2) read with Rule 8 of the Companies (Audit & Auditors) Rules, 2014.

30-Day Deadline

The form must be filed within 30 days from the date the auditor resigns from the company.

Who Should File Form ADT-3?
  • An auditor resigning from a company before the end of their tenure
  • Statutory auditors of private limited companies
  • Statutory auditors of public limited companies
  • Auditors of One Person Companies (OPC)
  • Auditors resigning from government companies (filed with ROC and CAG)
  • Audit firms ceasing to act as auditor of a company
Common Reasons for Auditor Resignation
  • Conflict of interest or independence concerns
  • Disagreement with management on accounting matters
  • Non-cooperation or non-disclosure of information by the company
  • Pre-occupation or workload constraints of the auditor
  • Restructuring, merger, or change in control of the company
  • Personal or professional reasons of the auditor
Documents & Details Required
  • Corporate Identity Number (CIN) of the company
  • Name, address, and email of the company
  • Membership / Firm Registration Number of the auditor
  • Date of appointment and date of resignation of the auditor
  • Detailed reasons and facts relevant to the resignation
  • Resignation letter submitted to the company
  • Digital Signature Certificate (DSC) of the auditor
ADT-3 Filing Process
  • Auditor submits resignation letter to the company
  • Collect and verify all required details and documents
  • Fill Form ADT-3 with reasons and relevant facts
  • Attach the resignation letter and supporting documents
  • Affix the Digital Signature Certificate (DSC) of the auditor
  • Upload and submit the form on the MCA portal within 30 days
  • Pay the prescribed government filing fee
  • Receive acknowledgement of successful filing
Penalty for Non-Filing
If the auditor fails to file Form ADT-3 within 30 days of resignation, a penalty is levied under Section 140(3) of the Companies Act, 2013. The auditor is liable to a minimum penalty of ?50,000 or an amount equal to the auditor's remuneration, whichever is less. In case of continuing default, an additional penalty of ?500 per day applies, subject to a maximum of ?2,00,000.
Benefits of Timely ADT-3 Filing

Avoid Penalties

Timely filing prevents heavy financial penalties on the resigning auditor.

Legal Compliance

Ensures full compliance with the Companies Act, 2013, and MCA requirements.

Professional Protection

Formally documents the resignation, protecting the auditor from future liability.

Clean Records

Maintains a transparent and updated record with the Registrar of Companies.

Why Choose N D Savla & Associates?
  • 100% online & error-free filing of Form ADT-3
  • Expert guidance from experienced professionals
  • Accurate drafting of resignation reasons and facts
  • Quick processing within statutory timelines
  • End-to-end support with DSC and document preparation
  • Affordable and transparent pricing
Frequently Asked Questions
What is Form ADT-3?
Form ADT-3 is a statutory form filed by an auditor with the Registrar of Companies to notify them of their resignation from a company. It is filed under Section 140(2) of the Companies Act, 2013.
Who is responsible for filing Form ADT-3?
The resigning auditor (individual or audit firm) is solely responsible for filing Form ADT-3. The company is not responsible for this filing — the obligation lies entirely with the auditor.
What is the time limit for filing Form ADT-3?
The auditor must file Form ADT-3 within 30 days from the date of resignation. Filing after this period attracts penalties under the Companies Act, 2013.
Is a Digital Signature Certificate required for ADT-3?
Yes. Form ADT-3 must be digitally signed using the valid Digital Signature Certificate (DSC) of the resigning auditor before submission on the MCA portal.
What happens if Form ADT-3 is not filed on time?
Failure to file within 30 days attracts a minimum penalty of ?50,000 (or the auditor's remuneration, whichever is less), plus ?500 per day of continuing default, up to a maximum of ?2,00,000.
Does the auditor need to mention the reason for resignation?
Yes. The auditor must clearly state the reasons and any other facts relevant to the resignation in Form ADT-3. This is a mandatory disclosure requirement.
Is Form ADT-3 applicable to government companies?
Yes. For government companies, the resigning auditor must file ADT-3 with the Registrar of Companies as well as the Comptroller and Auditor General of India (CAG).
Can N D Savla & Associates handle the entire ADT-3 filing?
Absolutely. We provide complete end-to-end support — from drafting the resignation letter and preparing documents to accurately filing Form ADT-3 on the MCA portal within the statutory deadline.

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