First auditor

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

16 August 2011 Dear Experts

If a BOD fail to appoint first auditors within one month then the company in EGM have to appoint the first auditors.

My question is till when the company can do the same.What are the formalities (paper work to be done)
And whether the first auditor need to file form 23B with roc?

Thanks

Aditya Maheshwari

Aditya Maheshwari (Expert)
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17 August 2011 The auditor should ideally be appointed sufficient time before the time limit by which the auditor is required to finish the audit. For eg if accounts needs to be finanlised by 31st August then sufficient time should be there before his appoinment to audit the accounts.

The first auditor can file form 23B with ROC.

Querist : Anonymous

Querist : Anonymous (Querist)

18 August 2011 Hi Aditya . Thanks.
But as u said first aauditor CAN file form 23 b. but i need to is it mandatory? coz as per me 23 b need to be filed in case of subsequent auditor being appointed in AGM.

Aditya Maheshwari

Aditya Maheshwari (Expert)
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18 August 2011 Yes not mandatory but recommendatory

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