Audit Compliance · Panaji, Goa
Statutory auditor resignation in Goa under Section 140 — Form ADT-3 with reasons filed within 30 days, plus filling the resulting casual vacancy correctly.
Overview
When a statutory auditor resigns, the law requires prompt, documented action. Under Section 140 the resigning auditor must file Form ADT-3 stating the reasons within 30 days, and the company must fill the resulting casual vacancy on time.
We prepare and file ADT-3 for the outgoing auditor, and manage the appointment of the replacement auditor by the board and members, keeping every record consistent.
What's covered
Outgoing filing and a properly filled vacancy.
Get a fixed-fee quote →Confirming the resignation and its effective date.
Filing the resignation with reasons within 30 days.
Advising on filling the vacancy under Section 139(8).
Appointing the incoming auditor with consent.
Convening the meeting to approve the new appointment.
Recording the new auditor's appointment with the MCA.
Our process
We confirm the resignation and date.
The outgoing auditor's filing is completed.
We appoint the replacement auditor.
The new appointment is recorded.
Frequently asked questions
A resigning auditor must file Form ADT-3 with the company and the Registrar within 30 days of resigning, stating the reasons and any relevant facts. This is required under Section 140 of the Companies Act.
Form ADT-3 is the statement of resignation filed by an auditor who steps down before the end of their term. It records the fact of resignation and the reasons, and is filed with the MCA within the prescribed period.
Resignation creates a casual vacancy, which is filled by the board of directors within 30 days. Because it arises from resignation, the appointment is also approved by the members at a general meeting within three months.
An auditor appointed to fill a casual vacancy generally holds office until the conclusion of the next annual general meeting, after which the company makes a regular appointment under Section 139.
After the casual vacancy is filled, the company files Form ADT-1 to record the appointment of the new auditor with the Registrar within the prescribed time, alongside the outgoing auditor's ADT-3.
Failure to file Form ADT-3 within the time allowed can attract penalties on the resigning auditor under the Act. Filing promptly with clear reasons keeps the resignation properly documented and compliant.
Book a free consultation and share the company and auditor details. We file ADT-3 for the outgoing auditor, manage the replacement appointment and file ADT-1, on a transparent fee.
Related services
Book a free consultation with a qualified Chartered Accountant in Goa. We'll file ADT-3 and fill the vacancy so the change is clean and compliant — no obligation.