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.
| Originally posted by : Anuj Tulsyan | ||
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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.
Dear Friend
File the form No.GNL-2 with ADT-1 as attchment
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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
NO RETURN IS REQUIRED TO BE FILED WITH ROC FOR APPOINTMENT OF FIRST AUDITORS EITHER UNDER 1956 ACT OR UNDER 2013 ACT.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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