Auditor Resignation ADT-3 filing and casual vacancy, handled.

An auditor may step down before completing the five-year term — for professional reasons, on a change of control, or because of a difference with management. When that happens the Companies Act prescribes a clear sequence of compliances, and both the outgoing auditor and the company have obligations to discharge within strict timelines.

The resigning auditor must file a statement in Form ADT-3 with the Registrar of Companies within 30 days of the date of resignation, recording the resignation and the reasons for it. The resignation creates a casual vacancy in the office of auditor, which the Board fills within 30 days; that appointment must then be approved by the members at a general meeting held within three months of the Board's recommendation. The replacement auditor's appointment is reported in Form ADT-1.

Our auditor resignation practice manages the transition for both sides. For the outgoing auditor we prepare and file Form ADT-3 accurately and within time. For the company we handle the casual vacancy — convening the board meeting, identifying and onboarding a replacement auditor, obtaining consent and the eligibility certificate, arranging member approval at a general meeting, and filing ADT-1. We make sure the audit function is never left vacant in a way that breaches the Act, so the change of auditor is smooth and the company's compliance remains intact.