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Appointment of first auditor

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Querist : Anonymous

Querist : Anonymous (Querist)

10 July 2014 Hello everyone
I formed a pvt ltd Co for my client as on 25, march 2014 till 09-07-2014 co never do any business. And I never filled form 23B till date.
Please suggest me either to file ADT 1 OR any other way to avoid any penalty

Ankur Garg

Ankur Garg (Expert)

10 July 2014 Form 23B has been discontinued by MCA in CA, 2013. In CA, 2013, first auditor is to be appointed by the board of directors. As per my understanding there is no need to intimate ROC in case of first auditor.The position was same even in case of CA, 1956.

As per 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.

Thanks

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