MCA Form Guide
ADT-3 — Casual Vacancy — Auditor Appointment
Quick answer: Filed when a company appoints an auditor to fill a casual vacancy (caused by resignation, death, or removal of the previous auditor). The Board appoints; members ratify at the next AGM. Within 30 days of the Board appointment to fill the casual vacancy. ₹100/day for late filing. Delay can create audit continuity issues.
Quick answer
This filing is tied to a defined statutory trigger. The safest approach is to confirm the trigger first, then assemble the evidence before you log into the portal. Companies filling a casual vacancy in the office of auditor under Section 139(8). For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
Companies filling a casual vacancy in the office of auditor under Section 139(8).
When to file
Within 30 days of the Board appointment to fill the casual vacancy.
Penalty note
₹100/day for late filing. Delay can create audit continuity issues.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
The exact record set depends on the filing event, but the portal submission usually needs clear source documentation.
How to file
- 1
Confirm whether ADT-3 is the correct filing for the event you are handling and that it matches the compliance filing trigger.
- 2
Collect the supporting records that match ADT-3: The exact record set depends on the filing event, but the portal submission usually needs clear source documentation.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Filed when a company appoints an auditor to fill a casual vacancy (caused by resignation, death, or removal of the previous auditor). The Board appoints; members ratify at the next AGM. This filing is tied to a defined statutory trigger. The safest approach is to confirm the trigger first, then assemble the evidence before you log into the portal. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files ADT-3?
Companies filling a casual vacancy in the office of auditor under Section 139(8).
What is the deadline for ADT-3?
Within 30 days of the Board appointment to fill the casual vacancy.
What happens if ADT-3 is filed late?
₹100/day for late filing. Delay can create audit continuity issues.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is ADT-3 a one-time or recurring filing?
This is a one-time filing tied to a specific corporate event. Once the event has occurred and the form is filed, it does not need to be refiled each year.
Which law or rule requires ADT-3?
Section 139(8), Companies Act 2013
Why this one matters
Use this guide as a starting point, then map the filing to the exact company event so you do not file the wrong form.
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