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If auditor has resigned u/s 139(5) of the companies act 2013 and he has failed to file ADT 3, then company can file ADT 1 as it is the responsibility of the company.

Auditors

Posted By: Duttalahiri & co 10 year(s) ago

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Expert Ankit Singhi

ADT-1 is not required to be filed for resignation. Filing of ADT-3 is the responsibility of the Auditor and not company and if the auditor fails to file then he will be responsible

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