Removal of auditor

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Querist : Anonymous

Querist : Anonymous (Querist)

12 October 2013 If a statutory auditor have been appointed and by 30th sep,2013 he has filed tax audit report where in 3CA he has mentioned he has done audit of companies.Now he want to resign and cancell audit report.What will be circumstances in which he can resign

Ajay Mishra

Ajay Mishra (Expert)
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12 October 2013 Hi

If he has signed the audit report then there after he can not avoid to resign for that purpose. He has sign the audit Report for the FY 2012-13.

You will appoint an other auditor in place there of in general meeting after getting resignation letter from that auditor.

Ajay Mishra

Ajay Mishra (Expert)
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12 October 2013 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.