Company Compliance · Panaji, Goa

ADT-3 Filing

Proper handling of Form ADT-3 in Goa — the notice an auditor must file with the ROC on resigning, within 30 days and stating reasons — together with filling the resulting casual vacancy and registering the new auditor in ADT-1.

Overview

ADT-3 Filing, handled end to end.

When a statutory auditor resigns before the end of the term, the auditor is required to file a notice of resignation in Form ADT-3 with the ROC within 30 days, setting out the reasons and relevant facts. It is the auditor's obligation, but it sits within a sequence the company must manage.

The resignation creates a casual vacancy that the company must fill within the prescribed time, registering the new auditor in ADT-1. We assist auditors with a correct ADT-3 and help companies manage the vacancy and the consequent filings, within our compliance services.

What's covered

What our service covers.

Resignation filed, vacancy managed.

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ADT-3 notice

Filing the auditor's resignation notice within 30 days.

Reasons & facts

Setting out the reasons and relevant facts correctly.

Casual vacancy

Advising the company on filling the vacancy in time.

New auditor (ADT-1)

Registering the replacement auditor's appointment.

Sequencing

Coordinating the resignation and appointment steps.

Records

Keeping the audit-change record clean.

Our process

How we work, step by step.

01

Prepare ADT-3

We prepare the resignation notice and reasons.

02

File in time

We file ADT-3 within 30 days.

03

Manage vacancy

We advise on filling the casual vacancy.

04

File ADT-1

We register the new auditor.

Frequently asked questions

ADT-3 Filing, answered.

What is Form ADT-3?

Form ADT-3 is the notice of resignation that a statutory auditor files with the Registrar of Companies when resigning from a company before the end of the term. It states the reasons for the resignation and the relevant facts, and is a statutory obligation of the resigning auditor.

When must ADT-3 be filed?

The resigning auditor must file ADT-3 within 30 days from the date of resignation. Filing late or not at all attracts penalties on the auditor, so we ensure it is prepared and filed within the window.

Whose responsibility is the ADT-3 filing?

ADT-3 is the responsibility of the resigning auditor, not the company. However, the company must manage the consequences — filling the resulting vacancy and registering the new auditor — so the two are closely linked. We assist on both sides.

What happens to the company when the auditor resigns?

The auditor's resignation creates a casual vacancy that the company must fill within the prescribed time, generally through the Board and, where required, member approval, registering the new auditor in ADT-1. We help the company manage this promptly to stay compliant.

Must the auditor give reasons for resigning?

Yes. ADT-3 requires the auditor to state the reasons for the resignation and other relevant facts, which promotes transparency around auditor changes. We help frame the notice accurately and completely.

How soon must the new auditor be appointed?

A casual vacancy caused by resignation should be filled within the prescribed period, typically requiring Board action and member approval at a general meeting, followed by ADT-1. We coordinate the timeline so there is no gap in the audit office.

How do I handle an ADT-3 filing in Goa?

Book a free consultation and share the resignation details. We prepare and file ADT-3 and help manage the vacancy and new appointment, on a transparent fee.

Auditor resigning? File ADT-3 correctly.

Book a free consultation with a qualified Chartered Accountant in Goa. We'll handle the ADT-3 and the auditor change — no obligation.