Appointment of auditor

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 August 2013 Hi Every one....,

I want to know procedure for the Appointment of Auditor where the old auditor is not responding and company also not appointed any auditor past two year and not filed Annual returns, now the company want to appoint other auditor whether it is appointed through AGM (by back dated) or call EGM as on the Date

and what is the consequences for the Managing Director for the above irregularity.

Ajay Mishra

Ajay Mishra (Expert)
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24 August 2013 Hi

It can be done through EGM.

Procedure to Appoint of Auditor and file Form 23B (Appointment of Auditor)

1. The Company will call a Board Meeting after resignation of auditor to accept resignation of old auditor, fill a casual vacancy by new auditor and call a general meeting.
2.The company will appoint new statutory auditor at general meeting
3.Send letter of appointment to auditor within seven days from the appointment.
4. The auditor give letter of acceptance as auditor to the company and send a copy of the same to the old auditor of his appointment.
5. The auditor also intimate ROC in Form 23B within 30 days from the date of acceptance of letter of appointment.
6. Form 23B can be download from www.mca.gov.in
7. Letter of appointment will be attached with Form 23b.
8. The SRN no will be generated with fee.

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