Firstly, the auditor must provide notice for resignation
to the company and would file a statement in the form of ADT-3 form. This statement
would be sent to the RoC within 30 days from the date of the resignation.
FAQ
1. What is e-Form ADT-3?
ADT-3 is an intimation form required to be filed by auditor
for intimating RoC about his resignation from the company as auditor.
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.
2. What details ADT 3 Form contain?
1. Name of
the auditor’s firm.
2. Address
of the resigning auditor firm.
3. Reasons
of resignation
4. Email address
of the auditor firm
5. Resigning
auditor firm’s contact numbers.
6. Permanent
account number of the auditor's firm.
7. Copy of the form ADT3 must be digitally signed by any
one member of the auditor firm.
3. What are the Procedure for Auditor’s Resignation?
1. First of
all, the auditor has to submit the resignation letter and Form ADT-3 to the company.
2. A board
of meeting shall be organized with all the directors for effecting the resignation.
3. The company
shall obtain a consent letter from the new auditor firm under section 139 and 141, Companies Act 2013.
4. Should an auditor of
private limited company also file ADT-3?
ADT-3 should be filed by every
auditor at the time of resignation irrespective of the nature of the company as
public company or a private limited company or government company.
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