Casual vacancy of auditor

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

09 October 2013 The auditor of a pvt co resigned just before signing the audit report i.e on 15.08.2013 for FY 2012-2013. The question is- Can the EGM for appointing new auditor be held after 31.03.2013 for the FY12-13?
If yes, do it require to file form 23?
Its urgent please answer

Ajay Mishra

Ajay Mishra (Expert)
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09 October 2013 Hi

Yes you can appoint an other auditor in place of old auditor.

Ajay Mishra

Ajay Mishra (Expert)
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09 October 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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Querist : Anonymous

Querist : Anonymous (Querist)

09 October 2013 Do the auditor who resigned or company need to inform ROC about resignation of auditor?

Ajay Mishra

Ajay Mishra (Expert)
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09 October 2013 The auditor will inform by Form-23B and its period will end as on AGM. The SRN of Form-23B will be given in Form-23AC.

In next month in Sep 2013 you will appoint him further.

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