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Is it mandatory to file ADT-3 on Resignation of Auditor of Private Limited Company
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Is it mandatory to file ADT-3 on Resignation of Auditor of Private Limited Company
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Quick Summary
Yes it is mandatory to file Adt3 for auditor resignation as per companies act and appoint the statutory auditor either in agm Or the case may be as in the case of casual vacancy and 5 yrs appointment as per section 139(8) and (1) (2) of Cos act 2013
ADT-3 is a form needs to be filed by the Retiring Auditor and not by the Company... it is an intimation from the Outgoing auditor to the MCA that he is leaving or separating with the entity, so that he should not be held liable for the liabilities or events arising after his/her resignation..
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