ADT-3 Filing
Notifying the Registrar when a company's statutory auditor resigns, through Form ADT-3 and the corresponding board process to fill the resulting vacancy.
When a statutory auditor resigns before completing their term, the auditor is required to file Form ADT-3 with the Registrar within thirty days of resignation, stating the reasons for resigning. The company's board must then fill the casual vacancy within thirty days, typically by appointing a new auditor at a board meeting, subject to ratification by shareholders at the next general meeting.
What our ADT-3 filing service covers
Managing both the resignation filing and the vacancy that follows.
- Assisting the outgoing auditor in preparing and filing Form ADT-3
- Advising the company on filling the casual vacancy within thirty days
- Coordinating the board meeting to appoint a replacement auditor
- Preparing documentation for shareholder ratification of the new appointment
- Filing Form ADT-1 for the newly appointed auditor
- Reviewing the circumstances of resignation for any related disclosure obligations
Two sides of an auditor resignation
The outgoing auditor and the company each have a filing to make.
Auditor's Filing
The resigning auditor files Form ADT-3 with the Registrar within thirty days of resignation.
Company's Response
The board fills the resulting casual vacancy within thirty days of being notified.
Our process
From initial consultation to completion.
Resignation Notice
The auditor formally notifies the company of resignation and the reasons for it.
Form ADT-3 Filing
The auditor files Form ADT-3 with the Registrar within thirty days.
Vacancy Filling
The board appoints a replacement auditor to fill the casual vacancy.
Ratification & ADT-1
Shareholders ratify the new appointment and Form ADT-1 is filed for the new auditor.
Why a mid-term resignation needs careful handling
What sets our approach apart.
The filing obligation sits with the auditor
It is the outgoing auditor, not the company, who must file Form ADT-3, though the company should track that it happens.
The vacancy has its own thirty-day clock
The board must appoint a replacement within thirty days, separate from the auditor's filing deadline.
Reasons for resignation can invite scrutiny
Resignations citing disagreement over accounts or non-cooperation may draw regulatory attention.
ADT-3 Filing questions answered
What people ask before engaging us.
Dealing with an auditor resignation?
We'll help coordinate the ADT-3 filing and fill the vacancy on time.
