Resignation of auditor

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R.ARAVIND KUMAR (Querist)
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06 February 2015 Dear Sir,

While uploading ADT-3 the following error is shown:

The Auditor is not associated with the company.

Please let me know how to proceed in this.
Thanks

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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06 February 2015 it means form adt-1 when was submitted it did not contained name of this auditor as company auditor for a specific period

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R.ARAVIND KUMAR

R.ARAVIND KUMAR (Querist)
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10 February 2015 Thanks for your reply.
But this client has filed Form 23B during Feb'14. Company incorporated at end of Jan'14 and filed Form 23B during Feb'14. And the Company has not filed Annual return to ROC and they decided to file 15 months financials.
Is it required to file ADT-1 even Form 23B filed earlier?

R.ARAVIND KUMAR

R.ARAVIND KUMAR (Querist)
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16 February 2015 But this client has filed Form 23B during Feb'14. Company incorporated at end of Jan'14 and filed Form 23B during Feb'14. And the Company has not filed Annual return to ROC and they decided to file 15 months financials.
Is it required to file ADT-1 even Form 23B filed earlier?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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21 July 2025 Thanks for sharing the details.

Here’s the clarification:

Form 23B is filed to notify the appointment of the first auditor of the company within 15 days of the AGM or within 30 days of incorporation if no AGM is held.

Form ADT-1 is required to be filed for every auditor appointment or change of auditor during the financial year under the Companies Act, 2013.

In your case:

Since the company was incorporated in January 2014 and filed Form 23B in February 2014 for the first auditor appointment, that fulfills the requirement for appointment of first auditor.

If there was no change or re-appointment of auditor during the financial year, ADT-1 is not required to be filed again.

However, if the company wants to change the auditor or if the auditor resigned, ADT-1 must be filed to notify the change or resignation.

About the error “The Auditor is not associated with the company” while uploading ADT-3:

ADT-3 is filed to notify resignation of auditor.

If the system shows this error, it means the auditor’s appointment has not been recorded properly via ADT-1 (or 23B, which may not be linked properly in MCA system).

To resolve this:

Check whether the auditor is officially recorded in MCA system for the relevant period.

If the auditor was appointed as the first auditor and 23B was filed, but no ADT-1 was filed for appointment/resignation afterward, you may need to file ADT-1 for the appointment or re-appointment to properly associate the auditor with the company.

Only after this association is recognized by the MCA portal can ADT-3 (resignation) be filed.

Summary:

First auditor appointment = Form 23B (filed)

Appointment/change of auditor during the year = ADT-1 (required)

Resignation of auditor = ADT-3 (only after auditor is associated)

If you still face issues, verify auditor appointment details on MCA portal and consider filing ADT-1 for appointment first, then file ADT-3 for resignation.

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