Do the retiring auditor need to file form adt-3

Sec. 139(1) read with rule 3(7) provides that the auditor appointed for a term shall be subject to ratification in every annual general meeting till the sixth such meeting by way of passing of an ordinary resolution. From the above, it is clear that in the ensuing AGM, the members shall not rarify the unwilling auditors on the strength of the letter of auditor expressing his unwillingness to continue as auditors and appoint new auditors

Sec. 140(2) read with Rule 8, mandates same for the resignation/removal of auditor before expiry of the term of Audtitor. Hence, it does not require to file ADT-3.