Compliance Pack
Auditor resignation and casual vacancy, ADT-3 and ADT-1
What this means, checked by a CA
When your auditor resigns, the auditor must tell the ROC in ADT-3 and the company must appoint a new auditor quickly and file ADT-1. We coordinate both sides, get the new auditor's consent and eligibility certificate, draft the board and general meeting papers and file ADT-1 so your annual filings are not held up.
₹2,499
Event-based, + 18% GST
- Delivered in 3 working days after the resignation letter and new auditor's consent
- Due: ADT-3 by the auditor within 30 days of resignation; board fills the vacancy within 30 days; members approve within 3 months; ADT-1 within 15 days of appointment
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 7 items
Auditor's resignation letter with reasons
Mandatory ADT-3 attachment
Date of resignation
Starts 30 day clocks
New auditor consent letter
Required before appointment
New auditor eligibility certificate
Sec 141 and limits check
Board resolution filling vacancy
Attached to ADT-1
Earlier ADT-1 SRN of outgoing auditorOptional
Asked in casual vacancy ADT-1
Audit committee recommendation, if requiredOptional
Sec 139(11) companies only
DiscussionWhat we discuss · 5 items
Did the auditor actually resign mid-term, or is the auditor just not seeking reappointment at the AGM, or has the auditor died?
ADT-3 applies only to resignation
Is the outgoing auditor cooperating and will they file ADT-3?
Company cannot file it for them
Which financial year's audit is pending, and how close is the AGM?
Timing of new appointment and AOC-4
Does the company need an audit committee, or is it audited by the CAG?
Changes who appoints
Who is the proposed new auditor and are they within audit limits?
Eligibility certificate
FormsForms we file · 5 items
Outgoing auditor files ADT-3 with reasons and the resignation letter
Where: https://www.mca.gov.in. Due: Within 30 days of resignation
Get consent and eligibility certificate from the new auditor
Where: Internal. Due: Before the board meeting
Board meeting fills the casual vacancy and calls a general meeting
Where: Internal. Due: Within 30 days of resignation
File ADT-1 for the new auditor with resolution, consent and certificate
Where: https://www.mca.gov.in. Due: Within 15 days of appointment
General meeting approves the appointment by ordinary resolution and fixes fees
Where: Internal. Due: Within 3 months of the board's appointment
DeliverablesWhat you get · 3 items
ADT-3 SRN (from the outgoing auditor)
When: When auditor files
ADT-1 SRN and approval
When: Same day to a few days
Board and general meeting resolutions
When: Within the statutory windows
Your Savvy is a verified professional. Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.