If adt 3 not available

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.

ADT-3 is the outgoing auditor's form. You can still file ADT-1:

• ADT-3 (resignation by the auditor) is filed by the outgoing auditor within 30 days of resignation. The company can't file it.

• If the earlier auditor didn't file ADT-3 (e.g. they simply stopped), the company can treat it as a casual vacancy (Sec 139(8)), since it's not by resignation. The Board appoints the new auditor (for a non-CAG company) within 30 days, and files ADT-1. The MCA V3 ADT-1 asks for the reason for appointment, so select "casual vacancy" with details.

• If the vacancy is due to resignation, it must be approved by the general meeting within 3 months of the Board appointment.

• Obtain the new auditor's consent and eligibility certificate (Sec 139(1)), and a no-objection or communication with the previous auditor (ICAI Code of Ethics: the incoming auditor must communicate in writing).