Forms

Hello Sir,

In that case i would suggest that on the part of the auditor, Auditor needs to file form 23B for confirming his appointment in that co. and further the co. is under no obligation to file any form with ROC.

Regards

Nidhi 

Thanks for the reply.

My query is that what the company should do after the appointment resolution passed in the EGM

Regards

K.Varadharajan

Sir,

For appointment of auditor jst OR is required to be passed for which statutorily no form needs to file.....After Egm resolution passed ur new auditor is appointed and rest no further procedure is left.....If u still nt clear then pl further elaborate ur query.....

Regards

Nidhi

Continuing further, the appointment of new Auditor shall be effective from the date of passing of the resolution in the EGM.

The Company should intimate the incoming auditor about his appointment. Filing of Form 23B by the Auditor appointed to fill in the casual vacancy caused due to the resignation of the previous auditor is not manadatorily required. Section 224(1)clearly states that an Auditor appointed at the AGM of the Company is required togive his intimation in Form 23B, to the Registrar within 30 days from the date of receipt of his appointment letter.

However, it is a good practice and i suggest that the new appointed Auditor should give the intimation of his appointment in Form 23B and there is no filing fees.

The Company is not required to file any forms whatsoever.

Regards

CS Udit Sharma

From company's side letter of appointment is required to be issued to the new auditor.  No e-filing is required.

However the new auditor should file form 23B with ROC within 30 days of appointment. 

Thanks for the reply

K.Varadharajan