ADT-3 Notice of Resignation by the Auditor

ADT-3 Notice of Resignation by the Auditor. Section and Provisions
ADT-3 is required to be filed under Section 140(2) of the Companies Act, 2013, and Rule 8 of the Companies (Audit and Auditors) Rules, 2014.
ADT-3 is required to be filed under Section 140(2) of the Companies Act, 2013 and Rule 8 of the Companies (Audit and Auditors) Rules, 2014 which are reproduced for your reference.
Section 140:
(2) The auditor who has resigned from the company shall file within a period of thirty days from the date of resignation, a statement in the prescribed form with the company and the Registrar, and in case of companies referred to in sub-section (5) of section 139, the auditor shall also file such statement with the Comptroller and Auditor-General of India, indicating the reasons and other facts as may be relevant about his resignation.
Rule 8:
Resignation of auditor. For sub-section (2) of section 140, when an auditor has resigned from the company, he shall file a statement in Form ADT-3.
Purpose
Auditors resigning from the company shall file within 30 days from the date of resignation, a statement in Form ADT-3 with the registrar.
Key Information:
The Form is available on the MCA version 2.
The ADT-3 will be processed in STP mode. 
Documents Required:

Resignation letter

Optional attachments, if any.

Timeline
Auditors resigning from the company shall file within 30 days from the date of resignation, a statement in Form ADT-3 with the registrar.
Fees

Nominal Share Capital

Fee applicable

Less than 1,00,000

Rupees 200 per document

1,00,000 to 4,99,999

Rupees 300 per document

5,00,000 to 24,99,999

Rupees 400 per document

25,00,000 to 99,99,999

Rupees 500 per document

1,00,00,000 or more

Rupees 600 per document

Additional Fees

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 of normal fees

More than 60 days and up to 90 days

6 times of normal fees

More than 90 days and up to 180 days

10 times of normal fees

More than 180 days

12 times of normal fees

Key Considerations

Provide the Reasons for resignation and if there are any other facts relevant to the resignation.

Provide the Date of resignation of the auditor or auditor’s firm.

MCA Help-Kit

Section and Provisions

ADT-3 is required to be filed under Section 140(2) of the Companies Act, 2013, and Rule 8 of the Companies (Audit and Auditors) Rules, 2014.

ADT-3 is required to be filed under Section 140(2) of the Companies Act, 2013 and Rule 8 of the Companies (Audit and Auditors) Rules, 2014 which are reproduced for your reference.

Section 140:

(2) The auditor who has resigned from the company shall file within a period of thirty days from the date of resignation, a statement in the prescribed form with the company and the Registrar, and in case of companies referred to in sub-section (5) of section 139, the auditor shall also file such statement with the Comptroller and Auditor-General of India, indicating the reasons and other facts as may be relevant about his resignation.

Rule 8:

Resignation of auditor. For sub-section (2) of section 140, when an auditor has resigned from the company, he shall file a statement in Form ADT-3.

Purpose

Auditors resigning from the company shall file within 30 days from the date of resignation, a statement in Form ADT-3 with the registrar.

Key Information:

The Form is available on the MCA version 2.

The ADT-3 will be processed in STP mode.

Documents Required:

Resignation letter
Optional attachments, if any.

Timeline

Auditors resigning from the company shall file within 30 days from the date of resignation, a statement in Form ADT-3 with the registrar.

Fees

Nominal Share Capital	Fee applicable
Less than 1,00,000	Rupees 200 per document
1,00,000 to 4,99,999	Rupees 300 per document
5,00,000 to 24,99,999	Rupees 400 per document
25,00,000 to 99,99,999	Rupees 500 per document
1,00,00,000 or more	Rupees 600 per document

Additional Fees

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 of normal fees
More than 60 days and up to 90 days	6 times of normal fees
More than 90 days and up to 180 days	10 times of normal fees
More than 180 days	12 times of normal fees

Key Considerations

Provide the Reasons for resignation and if there are any other facts relevant to the resignation.
Provide the Date of resignation of the auditor or auditor’s firm.