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Form for appointment of auditor

Anuj Tulsyan (Student) (40 Points)

27 May 2014

Now as the new Companies act has been enacted, What should Company or Auditor do? Old Form23B is not being accepted and new Form ADT-1 is a attachment.

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4 Replies

vikash gupta (CHARTERED ACCOUNTANT IN PRACTI) (66 Points)
Replied 28 May 2014

Originally posted by : Anuj Tulsyan

A company was incorporated on 14.03.2014, and its first auditor was appointed by its Board on 28.03.2014 (i.e. with in 1 month of incorporation) . As the Form23B was not available for filing on MCA portal, Auditor could not upoad it.

Now as the new Companies act has been enacted, What should Company or Auditor do? Old Form23B is not being accepted and new Form ADT-1 is a attachment.

Dear Friend

File the form No.GNL-2 with ADT-1 as attchment

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Vandana J Doshi (Practising Company Secretary) (12562 Points)
Replied 28 May 2014

Hi Anuj, there is nothing you can do other than follow the MCA rules........file form No.GNL-2 with ADT-1 as attachment....moreover, ensure that the same is filed by the Company.....

SURESHAN (Company Secretary) (170 Points)
Replied 16 August 2014

please let me know whether the above provision is applicable for the first appointment of auditors by the Board of Directors of the company. 23B need be filed only in case of an appointment of auditors at general meeting. Also ADT-1 is not applicable for appointment made under Seciton 139(6) of the Companies Act, 2013.

Please clarify

P C Agrawal (Registered independent director Past Chairman of Aurangabad Chapter of ICSI Practicing Company Secretary at Aurangabad) (8229 Points)
Replied 16 August 2014

NO RETURN IS REQUIRED TO BE FILED WITH ROC FOR APPOINTMENT OF FIRST AUDITORS EITHER UNDER 1956 ACT OR UNDER 2013 ACT.