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of <h1>Auditors Must File Statement Using Form ADT-3 Upon Resignation, as Required by Section 140(2) of Companies Rules 2014.</h1> When an auditor resigns from a company, they must submit a statement using Form ADT-3 as per the requirements of sub-section (2) of section 140 under the Companies (Audit and Auditors) Rules, 2014.
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