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ADT-3 not filed by previous Auditor

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Eswar Reddy S

CFO- at NHTF

15022 Points Posted on 12 September 2026

Previous Auditor not filed ADT-3 but he has given NOC and Resignation Letter on the letter heads.

We have appointed new auditor for FY-2024-25 and filed AOC-4 .But while reappointing the new auditor for 5 years it is not happening due to non filing of ADT-3

Replies (3)

Quick Summary

A company is facing issues reappointing their new auditor for a five-year term because the previous auditor failed to file the necessary ADT-3 form. Despite receiving a No Objection Certificate and resignation letter, the previous auditor is unreachable and their office is closed. The new auditor has been appointed for the current financial year and the AOC-4 filed, but the five-year reappointment is blocked by the outstanding ADT-3. The discussion suggests exploring options with the ICAI if the previous auditor's membership number is known.

Eswar Reddy S

CFO- at NHTF

15022 Points Posted on 12 September 2026

Auditor appointed in casual vacancy is valid till conclusion of subsequent AGM only and new auditor has to be reappointed for 5 years. Previous Auditor is not reachable on phone calls and physical office also closed. What is the alternative way to be followed to reappoint the new auditor for 5 years

Dipjyoti Majumdar

CA in service & CS. dipmaj@

2877 Points Posted on 12 September 2026

You may approach ICAI if you know the membership no. and see if it helps in any way....

Regards

CA CS Dipjyoti Majumdar

Aashok Kumar Sharma

Finance/Compliance Consultant

68137 Points Posted on 28 October 2026

Non-filing of ADT-3 is the outgoing auditor's default (penalty under Sec 140(3)), not the company's — raise a service request with the MCA V3 helpdesk/ROC with the resignation letter and board minutes asking that the old auditor be shown as ceased, then file ADT-1 for the 5-year appointment; you can also report the auditor to ICAI.