Change in auditor

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POOJA (Querist)
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12 February 2013 Dear sir/mam,
one of the company appointed thier Auditor for the year and Form 23B also filed by that auditor itself.Because of some reason the company wants to change thier Auditor.Please tell me,what and all proceedures are to be followed to change the Auditor now?
1)whether EGM to be called?
2)can new Auditor can file 23B once again?

Thank you

Ajay Mishra

Ajay Mishra (Expert)
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12 February 2013 Hi

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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