Form ADT-3 is the one auditor form the company does not file: the resigning auditor personally files a statement of the reasons and relevant facts with the ROC (and gives a copy to the company) within 30 days of resigning. Government-company auditors copy the CAG as well.
The duty — and the penalty — sit with the auditor: ₹50,000 or the audit remuneration, whichever is less, plus ₹500 per day of continuing failure, capped at ₹2 lakh under section 140(3). Note the cap: the 2020 amendment cut it from ₹5 lakh, and many pages still print the old figure.
Who files, when, and with what
- The resigning auditor, under their own DSC and V3 login — the company cannot file it on their behalf.
- Within 30 days of the resignation, with the ROC and the company (plus the CAG for government companies).
- Mandatory attachment: the resignation letter. The reasons and relevant facts go in the form itself.
- The fee is the company’s ₹200–₹600 authorised-capital slab, with the standard 2x–12x ladder if late.
What the company does next: the casual vacancy
- The Board fills the vacancy within 30 days under section 139(8).
- Because the vacancy arises from resignation, members must approve the replacement in a general meeting within 3 months of the Board’s recommendation.
- The new auditor holds office until the next AGM — and the company files ADT-1 for the appointment within 15 days.
- Until the resigned auditor’s ADT-3 is on record, the master data still shows them — chase the filing before the replacement chain begins.
How to file ADT-3 on MCA V3
- Tender the written resignation to the company; the board takes it on record.
- Log in to MCA V3 with the auditor’s own credentials → Company e-Filing → ADT-3 (the revised web format live since 14 July 2025).
- Enter the CIN, resignation date, and the reasons and facts.
- Attach the resignation letter and affix the auditor’s membership-linked DSC.
- Submit and pay against the SRN; give a copy to the company.
Verified against the Companies Act, 2013 / LLP Act, 2008, MCA rules and circulars as of 31 July 2026. Your exact position depends on your entity and any circulars MCA issues — we confirm it for you, and always recommend checking the official MCA portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.