Form ADT-3 Compliances
What is Form ADT-3?
An Auditor who resigns from the company has to file within 30 days from the date of resignation, a statement in Form ADT-3 with the registrar.
- Form ADT-3 is required to be filed pursuant to Section 140(2) of the Companies Act, 2013and Rule 8 of the Companies (Audit and Auditors) Rules, 2014.
According to Section 140(2) of the Companies Act,2013 The auditor who has resigned from the company has to file within a period of 30 days from the date of resignation, a statement in the prescribed form with the company and the Registrar, and in the case of companies referred to in sub-section (5) of section 139, the auditor should also file such statement with the Comptroller and Auditor-General of India, describing the reasons and other facts with regard to his resignation.
According to Rule 8 of the Companies (Audit and Auditors) Rules, 2014 Resignation of the auditor when an auditor has resigned from the company, he shall file a statement in Form ADT-3.
Due Date of ADT-3
- The due date for filing a Notice of resignation by the auditor is 30 days from the date of resignation of the director.
The Companies (Registration of Offices and Fees) Rules, 2014
- Fee for filing e-Forms or documents in case of the company has a share capital.
Nominal Share Capital | Fee applicable |
Less than 1,00,000 | Rupees 200 |
1,00,000 to 4,99,999 | Rupees 300 |
5,00,000 to 24,99,999 | Rupees 400 |
25,00,000 to 99,99,999 | Rupees 500 |
1,00,00,000 or more | Rupees 600 |
A company without a share capital: Rs. 200 per document.
- Additional Fees Rules
Period of delays | All forms |
Up to 30 days | 2 times of normal fees |
More than 30 days and up to 60 days | 4 times the normal fees |
More than 60 days and up to 90 days | 6 times the normal fees |
More than 90 days and up to 180 days | 10 times of normal fees |
More than 180 days | 12 times the normal fees |
