ROC Filing

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CA. Savitha vijayan (Querist)
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03 December 2010 Hi Friends,

We are doing Annual Filing of a Company pertaining to 2008-09 Period..I would like to resolve the following confusions in this regard..
1)The Co appointed M/s xxx as its auditor in the AGM held on 14.07.2008.
2)Meanwhile the Audit Firm got split wef 01.04.2008 and the audit of the company was done by one of the auditors of the erstwhile firm who started to practice as proprietor..
3)We are to file the 23B of the company now, pls confirm as to who has to be shown as appointed as auditor, Firm or Proprietor..
4)Pls do give further instructions on what has o be done from Cos side.

Please reply at the earliest.

Thanks in advance

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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03 December 2010 With in 30 days from 14/07/2008 the firm M/s xxx is supposed to file e-form 23 B. Since the firm M/s xxx is dissolved, the audit of accounts by one of the then partners has to be regularized by way of his / her appointment in a board meeting ,in the absence of privity of contract to do the audit by the then partner and the company, because the dissolution of M/s xxx leads to a casual vacancy. For such an appointment e-form 23 B need not be filed.

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