Company Compliance · Panaji, Goa
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
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.
Filing the auditor's resignation notice within 30 days.
Setting out the reasons and relevant facts correctly.
Advising the company on filling the vacancy in time.
Registering the replacement auditor's appointment.
Coordinating the resignation and appointment steps.
Keeping the audit-change record clean.
Our process
We prepare the resignation notice and reasons.
We file ADT-3 within 30 days.
We advise on filling the casual vacancy.
We register the new auditor.
Frequently asked questions
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.
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.
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.
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.
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.
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.
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.
Related services
Book a free consultation with a qualified Chartered Accountant in Goa. We'll handle the ADT-3 and the auditor change — no obligation.