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Procedure to be adopted as per companies act

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Querist : Anonymous (Querist)
24 August 2011 after obtaining noc from the previous auditor what is the stepwise procedure to be adopted before accepting the appointment of auditor of a private company
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
24 August 2011 If noc has been received then only thing left is to file the appointment letter with the ROC in form 23B and start audit.

Normal procedure
Previous auditor resigns
EOGM called for appointment of new auditor
After EGM co gives appointment letter to new auditor
then new auditor writes to old one for NOC
Then NOC from previous auditor received file appointment letter with form 23B and start audit.
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