Appointment of auditors other than first auditors

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Querist : Anonymous

Querist : Anonymous (Querist)

10 June 2013 A prvt ltd co's account audited for three months for last financial year.(three months from its incorporation).
First auditors did not intimate in form 23B for second financial year

accounts audited on 28th july 2012.

No board meetings held
Can now co appoint new auditor, the other auditr has not resgined, nor was reappoitned?
what is the procedure to appoint new auditor now

Ajay Mishra

Ajay Mishra (Expert)
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14 June 2013 Hi

No, it is mandatory to appoint first auditor, either in Board Meeting or at General Meeting.

You can not escape filing Form-23B.

Ajay Mishra

Ajay Mishra (Expert)
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14 June 2013 Procedure to file Form 23B (Appointment of First Auditor)

1. The company will call Board Meeting to appoint an statutory auditor at Board Meeting within one month from the date of incorporation of company.
2. Send letter of appointment to auditor within seven days from the appointment.
3. The auditor give letter of acceptance as auditor to the company.
4. The auditor also intimate ROC in Form 23B within 30 days from the date of acceptance of letter of appointment.
5. Form 23B can be download from www.mca.gov.in
6. Letter of appointment will be attached with Form 23b.
7. The SRN no will be generated with fee.

Ajay Mishra

Ajay Mishra (Expert)
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14 June 2013 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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