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The Companies Act 2013 prescribes a specific procedure for the auditor resignation. The Auditor is appointed in the companies under section 130 of the companies act. If an auditor wants to resign from his post, he must intimate the registrar of the companies or ROC. The intimation should be given within 30 days from the date of resignation with a statement. You will learn more about filing this statement in this post.
This article discusses the formalities required for auditor resignation. An auditor must also inform the reasons for the resignation to the ROC. After submitting resignation to the company, a procedure is to be carried out by the auditor. We have shared here the complete procedure and other related formalities.
Auditor Resignation Procedure of Filing ADT 3 Form
After giving resignation to the company, an auditor should file a statement in the form of ADT-3 form. This statement should be sent to the RoC within 30 days from the date of the resignation.
The ADT 3 Form statement should contain the following details.
Name of the auditor’s firm.
Address of the resigning auditor firm.
Reasons of resignation
Email address of the auditor firm
Resigning auditor firm’s contact numbers.
Permanent account number of the auditor firm.
Copy of the form ADT3 should be digitally signed by any one member of the auditor firm.
If the resigning auditor fails to intimate ROC regarding resignation within the prescribed 30 days time, he is charged penalty ranging from Rs. 50,000 to 5 lakhs.
Step-Wise Procedure for Auditor’s Resignation
The procedure of an auditor’s resignation should follow the following actions in the sequence given. A careful following of the below steps will avoid any error in the process.
First of all, the auditor should submit the resignation letter and Form ADT3 to the company.
A board of meeting should be organized with all the directors for the resignation.
The company should obtain a consent letter from the new auditor firm under section n139 and 141, Companies Act 2013.
A board of meeting should be called. All the members of the company should be called in the meeting for filling the vacancy of the auditor.
As the meeting for the appointment of a new auditor firm is finished, appoint the new auditor firm.
Intimate the new auditor firm regarding the date of joining.
File the form ADT-1 for the appointment of the new auditor.
After the resignation of an auditor, a company also has to finish certain formalities for appointing new auditor.
Documents Required for Appointment of New Auditor
When a company appoints a new auditor, following documents should be filed by the company.
Form MGT-14 with a copy of the resolution passed in the board meeting.
Form ADT -1 to be filed with the ROC.
Besides the above forms, following information should be given to the ROC.
Name of the new auditor firm.
Address of the new auditor firm.
Email address and PAN number.
Number of years for which the firm is appointed.
Information of the resigning auditor firm.
Date of appointment of the new auditor firm.
Digitally signed Form ADT 1 (with signature of the director of the company).
The ADT-1 form should be filed within 30 days from the date of the appointment of the new auditing firm. Every company has to follow the prescribed rules as per Companies Act for resignation and appointment of an auditor firm.
