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If the ADT-3 (Audit Report) of the previous auditor is not available, you can still file a fresh ADT-1 (Application for Auditor Appointment) with the following steps:
1. Obtain a certificate from the previous auditor (if possible) stating that they are no longer able to provide the ADT-3.
2. File a fresh ADT-1 with the Registrar of Companies (ROC) along with the required documents, including: - A certified copy of the resolution appointing the new auditor. - A declaration by the new auditor that they are eligible and willing to act as auditor.
3. In the ADT-1 form, mention the reason for filing a fresh application, i.e., "Previous auditor's ADT-3 not available".
4. Ensure that the new auditor has not been appointed earlier as an auditor of the company, unless a period of 3 years has elapsed since their previous appointment.
5. File the ADT-1 within 15 days from the date of appointment of the new auditor.
Please note that these steps are general guidelines and may vary depending on specific circumstances. Consult a chartered accountant or company secretary for professional advice on filing a fresh ADT-1.
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