First auditor appointment

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03 July 2013 a company incorporated on 30/05/2012 and appoint the first auditor on 16/06/2012 for period from 30/05/2012 to 31/03/2013, now company wants to remove the auditor which they appointed and in his place new auditor should appointed at present for the same period (i.e from 30/05/2012 to 31/03/2013). is it possible, and if possible then what is the procedure.

03 July 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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