31 October 2014
DEAR MEMBER I NEED URGENT HELP PL HELP ME BY SOLVING MY PROBLEM- ONE OF MY CLIENT WANT TO REMOVE HIS STATUTORY AUDITOR for financial year 2013-2014, and appoint another auditor for 13-14 and 14-15. his balance sheet it still not final. what is proper procedure and forms which need to be filed.
so that i can remove him from post of auditor and appoint someone else for year 2013-14
31 October 2014
Please check whether Form 23 B filed earlier.An auditor can not be removed without giving him an opportunity of being heard in the General meeting. Otherwise if the matter is not serious, existing auditor may be requested for giving a resignation letter amicably.
31 October 2014
REMOVAL of Auditor BEFORE EXPIRY OF TERM (Section 140(1)read with Rule 7)
1. Special Resolution in General Meeting 2.Previous Approval of the Central Government should be obtained by filing Form ADT-2 3.Reasonable opportunity of being heard is given to the Auditor
REMOVAL of Auditor ON EXPIRY ON EXPIRY OF TERM- (Section 140(4)] 1. Special Notice has to be given for consideration in AGM 2. Copy of such resolution shall be sent to the Auditor 3.Representation by auditor, if any, shall be either sent to the members, or readout at the meeting. 4. Representation to be filed with the Registrar.
01 November 2014
Actually...it not removal... is it possible that ,if we requested him for resignation from 15-03-2014 and file form 23B on 02/11/2014 (pay all fees)for same year (2013-14)
CAclubindia
