22 September 2010
Pls tell in a pvt ltd company, if another auditor is appointed in AGM after the first auditor, then will it require to intimate to ROC for the appointment.
Also tell can the new auditor imediately filed the ROC return and ITR of the company as the Tax audit is not applicable on the company.
22 September 2010
No intimation to ROC required. Also it is not necessary that auditor will file the ROC return and It return. ROC can be filed by any CA/CS/CWA in practice.
22 September 2010
sir then pls tell, if we want to file roc return of a pvt ltd company which roc return for previous year was filed was another CA then what stepls in this regards we should follow, e.g regarding the appointment in agm and others
22 September 2010
Form 23B is not required to be filed for first auditor.
However in your case form 23B is required to be filed with ROC by the auditor within 30 days of acceptance of audit, bcoz you have appointed a regular auditor u/s 224.
This new auditor can sign the accounts as statutory auditor. But on ROC e-forms he can not sign on behalf of the company. You can get the e-forms signed from the practicing professionals.
22 September 2010
Sir, I am little bit confused. Actually the pvt ltd company is approach me to file its ROC reurn and ITR for the year 2009-10. As per your suggestion I can not file ROC return then How can I take this assignment.
22 September 2010
ROC Returns is different from filing Form-23B. ROC Returns is filled by the company and Acceptance of appointment as Statutory Auditors in Form 23B is filed by Statutory Auditors.
ITR will be filed by company by using one of director digital signature.
22 September 2010
Dear Naveen please tell are you the statutory auditor of the compan appointed through AGM?
If yes then it is not advisable for you to sign ROC e-forms for the company.
Your main work is audit of company and supporting accounts department of the co. for preparation of account etc. Since it is also not advisable to first prepare the accounts yourself and then audit them...
23 September 2010
Yes you can do so and any one can no other legal requirements. In my company i myself filing IT return. For ROC return certain form like Form 23AC & 23ACA, Form 20B require to be certified by CA/CWA/CS in practice. Not necessary that only statutory auditor can certify. Any CA/CS/CWA in practice can do so.
23 September 2010
Form 23AC, Form23ACA, Form 20B should be signed by One Director as Authorised by Board and Should be certified by Preacticing CA, CS or ICWA, who have digital signature.
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