22 July 2014
Auditor Form 23B has been replaced by Form ADT.1
“Kindly appreciate that Form 23B has been discontinued by MCA now. However, now as per new rule prescribed in section 139(1), Auditor appointed at the AGM is to be intimated by the Company to the ROC within 15 days of appointment through filing of form ADT.1. Form ADT.1 is to be filed through E-form GLN.2. Kindly refer MCA General Circular No. 9/2014 dated April 25, 2014.
For the purpose of form GLN.2, in case of appointment of Auditor date of event will be the date of AGM in which shareholders appoint the Auditor. As per my understanding it is advisable to attach following documents with form GLN.2 in case of appointment of auditor:
1. ADT.1 2. Copy of shareholders resolution for appointment 3. Eligibility letter cum Consent of auditor 4. Appointment cum intimation letter given to the auditor by the company
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