Appointment of internal auditor

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CS Mitesh Mehta (Querist)
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20 April 2015 Respected Learned Member,

Whether Appointment of Internal Auditor under the Companies Act, 2013 need to made every yeari.e MGT-14 need to be filed every year else one time appointment is sufficient.

Awaiting for the Valuable reply.

Thanking you in anticipation.

MITESH

Pratik Shah

Pratik Shah (Expert)
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20 April 2015 Hi,

There are no provisions in the Act and rules regarding term of appointment of Internal Auditor. Hence, you do not need to pass resolution for appointment of Internal Auditor every year (unless you change them every year). Hence, you do not need to file Form MGT-14 every year. One time appointment is sufficient.

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