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Appointment & resignation of Auditors (Corporate Law)

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This query is : Resolved


( Author )
26 May 2011

Please suggest me what is the procedure to followed by a private limited company & by the old & newly appointed auditors for ROC filing in the following situation :

a) Auditors appointed in the AGM resigns from the post of auditor during the year ?

b) New auditors are appointed in the EOGM held by the company ?

c) What are the forms & resolutions that are to be passed by the company in the above cases ?


Pravin Gupta CS

( Expert )
26 May 2011

there is no requirment to file any form in case of appointment of Auditor except form 23B which should be filled by auditor itself..... because in much of case appointment of auditor is done by ordianry resolution....


Jayashree S Iyer

( Expert )
27 May 2011

1) First hold a board meeting to accept the resignation of the current auditor
2) In the same Board Meeting consider appointment of a new auditor and fix the date of EGM and get the notice and explanatory statement approved by the board
3) Conduct EGM and pass a resolution for appointment of the new auditor
4) Take an undertaking from the new auditor that his appointment will be within the limits specified in Section 224(1B)
5) New Auditor should file Form 23B with ROC


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