Auditor resigns
The auditor has resigned. Who files, and who appoints the next one?
The short answer
The resigning auditor files ADT-3 within 30 days, with the company and with the Registrar. The company does not file that resignation for them. The board fills the casual vacancy, and the new appointment is filed in ADT-1.
A company. An LLP has no ADT-3.
VerifiedAct-sourced — Sections 139(8) and 140.
Step by step
1
ADT-3, by the auditor
Section 140. Within 30 days, from the auditor’s own business-user login, not the company’s. The statement gives the reasons.
2
The board fills the vacancy
Section 139(8): within 30 days. Where the vacancy is from a resignation, the company approves that appointment at a general meeting convened within three months of the board’s recommendation.
3
ADT-1 for the new auditor
The company files this within 15 days of the meeting that made the appointment.
4
Sign, upload, pay
The auditor for ADT-3, and a director for ADT-1 submits the web form at mca.gov.in as a business user. The SRN appears in My Application. Download the PDF, sign it with the DSC already associated to the DIN, DPIN, PAN or membership number on the form, upload that PDF against the same SRN, and pay.
Forms
- ADT-3 — Filed by the resigning auditor.
- ADT-1 — Filed by the company for the replacement.
Papers
- Auditor’s resignation and the reasons
- New auditor’s consent and eligibility
- Board resolution and, where required, the general-meeting resolution
Where this filing fails
- The company filing ADT-3 in the auditor’s place does not satisfy section 140.
- Leaving the vacancy open does not pause the audit of the year.