The Companies (Audit and Auditors) Rules, 2014 Rule 8 Resignation of auditor Chapter II · Removal, Resignation and Disqualification For the purposes of sub-section (2) of section 140, when an auditor has resigned from the company, he shall file a statement in Form ADT-3. 8. Resignation of auditor. — For the purposes of sub-section (2) of section 140, when an auditor has resigned from the company, he shall file a statement in Form ADT-3. Copy linkWhatsAppEmailShare