Auditor

Save Share

This query is : Resolved

Annie Jodhani (Querist)
Follow

11 October 2013 Dear all,

Supose the Auditor appointed in the last AGM was ABC for the FY 2012-13.

But in Form 3CA & 3CB for the FY 2012-13, we have filed in the name of XYZ auditor.

Now can we pass a special resolution in this AGM to change the auditor or shall we conduct an egm BACK DATED ???

THANKS IN ANTICIPATION

Ajay Mishra

Ajay Mishra (Expert)
Follow

11 October 2013 Hi

You will conduct an EGM before the adoption of balance sheet by Board for new auditor for FY 2012-13 and who will hold office till AGM.

on AGM you can re appoint the same auditor replace the auditor for the next FY but not for back financial year.

CA M.MD SAREEF

CA M.MD SAREEF (Expert)
Follow

11 October 2013 how can we send Notice to members Back dated ?/
is it a Pvt Ltd company ??

KAUSTUBH M JOSHI

KAUSTUBH M JOSHI (Expert)
Follow

11 October 2013 1. Imp provision is as ajay said whether accounts are adopted in agm. According to new provisions Statutory report is to be filed electronically by company auditor and tax auditor has to mention name of stat auditor and date of audit report in Form 3ca.
2. If statutory report is already filed then it is just a mistake apparent on record. As an auditor you should take proper care. Till date no provision for filing revised audit report is present in income tax. You should file a written submission accepting mistake. So special penal provisions are there under IT Act. But attracts Professional Negligence under CA Act.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now