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ROC ADT 3
What is ADT 3 ?
The auditor who has resigned from the company shall file within a period of thirty days from the date of resignation, a statement in the prescribed form with the company and the Registrar, and in case of companies referred to in sub-section (5) of section 139, the auditor shall also file such statement with the Comptroller and Auditor-General of India, indicating the reasons and other facts as may be relevant with regard to his resignation.
When has to file?
Form ADT-3 is to be filed for resignation by auditor from the company as an auditor within 30 days of resignation.
Who has to file?
An auditor who resigns from his office of auditor of the company is required to file form ADT-3 within 30 days from the date of his resignation on MCA portal and with the company. Moreover, the responsibility to file ADT-3 lies with auditor not the company.
The auditor has to state the following in the E-form ADT-3:
Sequence of events for Resignation of Existing Auditor and appointment of New auditor will be as follows:
For the Company
For Resigning Auditor
The fee for filing ADT-3 depends on the nominal share capital of the Company: