Form ADT-3: Complete Guide to Notice of Resignation by the Auditor
Form ADT-3 is the web form filed by a resigning statutory auditor with the Registrar of Companies (RoC) to give notice of resignation. It is governed by Section 140(2) of the Companies Act, 2013 read with Rule 8 of the Companies (Audit and Auditors) Rules, 2014.
An auditor resigning from a company must file a statement in ADT-3 with the Registrar within 30 days from the date of resignation.
Note: ADT-3 is processed in STP mode with no provision for resubmission — verify all particulars carefully before submission.
Who Should File ADT-3 / When is it Filed
- Filed by the resigning auditor or auditor’s firm (not the company) to notify the RoC of resignation from office
- Must be filed within 30 days from the date of resignation
- Applies whether the auditor was appointed individually or as part of a joint-auditor arrangement
Important Checkpoints Before Filing
- None of the mandatory fields should be left blank, and mandatory supporting documents must be attached in the specified format
- Dates entered must be greater than or equal to the company’s date of incorporation
- The SRN of ADT-1 quoted must be a valid, approved SRN associated with the company’s CIN
- The signing person must hold a valid, non-expired, non-revoked DSC registered on the MCA portal against the membership number quoted in the form
- No other ADT-3 should be pending approval or payment against the same CIN
- The membership number entered in field 4(g)/4(d) must be valid as per the ICAI database
- The auditor signing ADT-3 must be the same auditor appointed through the corresponding ADT-1, responsible for signing the financial statements and auditor’s report
- The “From date” and “To date” periods entered for joint auditors in field 4(i) must not overlap across sections
- Check the “Notifications and alerts” function under ‘My Workspace’ on the MCA dashboard for any relevant alerts
Step-by-Step Filing Process
- Access the MCA homepage and login with valid credentials (or use the MCA search bar to locate “ADT-3” directly)
- Select MCA Services → Company e-Filing, navigate to Compliance Services, and access “ADT-3 – Resignation by the Auditor”
- Enter company information — CIN is auto-populated for company users, searchable by name for professional users, and available via dropdown for other business users
- Fill up the application
- Optionally save the webform as a draft (enabled once CIN is entered)
- Submit the webform
- Note the SRN generated on submission
- Affix the DSC on the generated PDF
- Upload the DSC-affixed PDF on the MCA portal
- Pay fees — the SRN will be cancelled if the DSC-affixed PDF is not uploaded within 15 days of SRN generation, and payment is not completed within 7 days of successful upload, or the due date of filing + 2 days, whichever is earlier
- Receive the acknowledgement
There is no provision for resubmission of ADT-3, since the form is processed entirely in STP mode.
Field-Level Instructions
Field 3: SRN of ADT-1
Anchors the entire filing — the Firm Registration Number, auditor’s firm name/PAN/address, and membership number are pre-filled based on this SRN in case of a single-auditor appointment. For joint-auditor appointments, the Firm Registration Number must be manually selected (V3 SRNs) or entered (V2 SRNs).
Field 4(c)/4(d): Category of Auditor and Membership Number
The membership number of the individual auditor is mandatory irrespective of the auditor category selected (Individual or Auditor’s Firm). Where pre-filled from the ADT-1 SRN, the field is non-editable.
Field 5(a): Date of Resignation
Must be less than or equal to the system date and greater than or equal to the date of appointment entered in field 4(f) (“Date of appointment of the auditor or auditor’s firm”).
Signatory Fields: Designation and Membership Number
The signatory must select “Auditor” or “Partner of the audit firm” as designation, indicate whether they are an Associate or Fellow member, and enter the membership number — which must correspond to the Associate/Fellow category selected.
Mandatory Attachments
| Attachment | Mandatory? |
|---|---|
| Resignation letter | Mandatory |
| Optional attachment(s) — up to 5 | Optional |
- Format: PDF or JPG; up to 2 MB per individual attachment, total submission size up to 10 MB
Signing Requirements
- To be digitally signed by the Auditor or Partner of the audit firm
- The signatory must indicate whether they are an Associate or Fellow member of ICAI and enter the corresponding membership number
- The membership number must correspond to the Associate/Fellow category selected and correspond to the auditor who signed the audited accounts of the company
- There is no separate professional certification requirement for ADT-3 (the auditor’s own signature/certification suffices)
Fee Structure
Normal Fee — Companies with Share Capital
| Nominal Share Capital (INR) | Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
Companies limited by guarantee, not having share capital: ₹200
Additional (Delay) Fee
The event date for computing delay is the date of resignation, with a filing window of 30 days.
| Period of Delay | Additional Fee |
|---|---|
| Up to 15 days | 1 time of normal fee |
| More than 15 days and up to 30 days | 2 times of normal fee |
| More than 30 days and up to 60 days | 4 times of normal fee |
| More than 60 days and up to 90 days | 6 times of normal fee |
| More than 90 days and up to 180 days | 10 times of normal fee |
| More than 180 days | 12 times of normal fee |
Processing Mode
Form ADT-3 is processed entirely in STP mode — it is taken on record electronically without any further manual processing. There is no provision for resubmission, so all particulars must be verified before submission.
Useful Links
Frequently Asked Questions (FAQs)
Q1. Who files ADT-3 — the company or the auditor? ADT-3 is filed by the resigning auditor or auditor’s firm, not by the company. This is distinct from ADT-1, which the company files.
Q2. What is the time limit for filing ADT-3? Within 30 days from the date of resignation. Beyond that, additional (delay) fees apply on a sliding scale up to 12 times the normal fee for delays beyond 180 days.
Q3. What document is mandatory to attach with ADT-3? The resignation letter is the sole mandatory attachment; up to five optional attachments may also be added.
Q4. Can the auditor filing ADT-3 be different from the one appointed via ADT-1? No. The auditor signing ADT-3 must be the same auditor appointed through the corresponding ADT-1 and responsible for signing the company’s financial statements and audit report.
Q5. Is there a resubmission option if ADT-3 is filed incorrectly? No. ADT-3 is processed in STP mode with no provision for resubmission, so all details must be verified before submission.
Q6. How does ADT-3 interact with the company’s ADT-1 filing for the vacancy? Where a casual vacancy arises from resignation, the company’s subsequent ADT-1 requires a mandatory resignation-letter attachment unless the outgoing auditor has already filed (and had approved) ADT-3 against the earlier ADT-1 SRN.
Disclaimer
This article is based on the official Instruction Kit published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA helpkit and resources available on MCA website.
Note: the exact publication date of this Instruction Kit was not printed on the source PDF; the date above has been aligned with sibling articles in this series (2023-04-10) pending verification.