Casual vacancy
This query is : Resolved
10 October 2013
Is form 23B required to be filed in case an auditor is appointed in place of an auditor who resigned.
sec 224 (1A) states that an auditor appointed u/s 224(1) shall inform registrar within 30 days.
Can an auditor be appointed u/s 224(6) on 5.09.13 for the financial year 12-13
Ajay Mishra
(Expert)
11 October 2013
yes.
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.
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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