MCA Form Guide
ADT-2 — Auditor Resignation
Quick answer: Filed by a resigning auditor to the ROC within 30 days of resignation, stating reasons for resignation. Within 30 days of the date of resignation. ₹50,000 or remuneration (whichever is less) penalty on the auditor for non-filing under Section 140(2).
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. Statutory auditors resigning before the end of the audit term. The auditor (not the company) is the filer. 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
Statutory auditors resigning before the end of the audit term. The auditor (not the company) is the filer.
When to file
Within 30 days of the date of resignation.
Penalty note
₹50,000 or remuneration (whichever is less) penalty on the auditor for non-filing under Section 140(2).
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-2 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-2: 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 by a resigning auditor to the ROC within 30 days of resignation, stating reasons for resignation. 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-2?
Statutory auditors resigning before the end of the audit term. The auditor (not the company) is the filer.
What is the deadline for ADT-2?
Within 30 days of the date of resignation.
What happens if ADT-2 is filed late?
₹50,000 or remuneration (whichever is less) penalty on the auditor for non-filing under Section 140(2).
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-2 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-2?
Section 140(2), 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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