Auditor Resignation Services
When a statutory auditor resigns, the clock starts on both the outgoing auditor's filing and the company's process to appoint a replacement.
When a statutory auditor resigns, they must file Form ADT-3 with the Registrar within 30 days of resignation, stating the reasons. The company, in turn, must fill the resulting casual vacancy — either by the board within 30 days (if the auditor was appointed by the board) or through a general meeting called within three months of the board's recommendation (if originally appointed by shareholders).
What's included
Handling both sides of an auditor's exit.
- Reviewing the reason for resignation and documentation
- Filing Form ADT-3 by the outgoing auditor within 30 days
- Board or general meeting process to fill the casual vacancy
- Appointment of the replacement auditor and consent collection
- Filing ADT-1 for the incoming auditor
- Coordinating audit continuity for the ongoing financial year
What happens after resignation
The sequence of steps that follows.
ADT-3 by Auditor
The resigning auditor files this form themselves, independent of the company's own filings.
Casual Vacancy
The board (or shareholders, depending on original appointment) must fill the vacancy within the prescribed period.
Handover Review
The incoming auditor typically reviews prior working papers before accepting the engagement.
Our process
From initial consultation to completion.
Acknowledge the Resignation
Confirm receipt of the resignation letter and reasons stated.
File ADT-3
The outgoing auditor files this within 30 days of resignation.
Fill the Vacancy
Board or general meeting process to appoint a replacement auditor.
File ADT-1
Complete the new auditor's appointment filing with the Registrar.
Why this needs prompt handling
What sets our approach apart.
Time-bound vacancy filling
Leaving the auditor position vacant beyond the permitted window is itself a compliance lapse.
Audit continuity
Mid-year resignations can affect the timeline for finalising financial statements if not managed early.
Two independent filings
The auditor's ADT-3 and the company's appointment process run on separate, overlapping timelines that both need tracking.
Auditor Resignation Services questions answered
What people ask before engaging us.
Managing an auditor's resignation?
We'll coordinate the filing and the replacement appointment.
