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How Do You File Form ADT-3 Correctly?

Form ADT-3 is an official document that auditors must file with the Registrar of Companies (ROC) to notify about their resignation.

Table Of Contents

Introduction

Filing Form ADT-3 is a mandatory compliance requirement under the Companies Act, 2013. This form must be submitted by auditors who resign before completing their term, ensuring transparency and regulatory adherence. Knowing how to correctly file Form ADT-3 is essential to avoid penalties and compliance issues.

What is Form ADT-3?

Form ADT-3 is an official document that auditors must file with the Registrar of Companies (ROC) to notify about their resignation. This filing is governed by Rule 8 of the Companies (Audit and Auditors) Rules, 2014 and must be completed within 30 days of resignation.

Steps to File Form ADT-3 Correctly

Step 1: Gather Necessary Information

Before you start the filing process, ensure you have:

Company’s Corporate Identification Number (CIN)
Auditor’s details (Name, Membership Number, Firm Registration Number)
Date of resignation
Reason for resignation
Digital Signature Certificate (DSC) of the resigning auditor

Step 2: Download Form ADT-3 from the MCA Portal

Visit the Ministry of Corporate Affairs (MCA) portal and download the latest version of Form ADT-3.

Step 3: Fill in the Required Details

Company Information – Enter the name and CIN of the company.
Auditor’s Information – Provide complete auditor details.
Resignation Details – Specify the resignation date and reason.
Observations (if any) – Disclose any concerns regarding financial records.

Step 4: Attach Supporting Documents

Upload essential documents such as:

Resignation Letter (submitted to the company)
Acknowledgment from the company
Board resolution (if applicable)

Step 5: Sign the Form Digitally

Use the Digital Signature Certificate (DSC) of the resigning auditor for authentication.

Step 6: Submit Form ADT-3 on MCA Portal

Once all details are verified, submit Form ADT-3 through the MCA portal and pay the applicable fees.

Common Mistakes to Avoid When Filing Form ADT-3

🚫 Late Submission – Must be filed within 30 days to avoid penalties.

🚫 Incorrect Information – Ensure all details match official records.

🚫 Missing Attachments – Always include the required supporting documents.

🚫 Invalid Digital Signature – Use the correct DSC for authentication.

Consequences of Not Filing Form ADT-3

Legal Penalties – Failure to comply can lead to fines and legal consequences.
Regulatory Scrutiny – Non-filing may attract investigation by the ROC.
Professional Consequences – Auditors may face restrictions in future audit appointments.

Conclusion

Filing Form ADT-3 correctly is crucial for ensuring regulatory compliance and a smooth resignation process. By following the proper steps, auditors can avoid penalties and maintain their professional reputation. Always ensure timely filing to stay compliant with corporate governance standards.

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