Intimation to roc-whether needed for appointment in egm

Answer to Question 1:

Only in case of First Auditor, it is not necessary to intimate to ROC. Else in all cases, as in your case of EGM, it is mandatory to intimate to ROC about the appointment as statutory auditor.

Answer to Question 2:

There is no penalty in case the intimation is made after 30 days.

Answer to Question 3:

Digital Signature is required. First the form for intimation to ROC is to be signed by the Auditor with DSC only. Next, it is not mandatory that the statutory auditor should certify the annual returns. But if auditor is filing the returns, then yes DSC is mandatory.

Answer to Question 4:

There are no such provisions as to revoking of the report. But this question is not clear to me. The auditor can issue a public disclaimer in case any adverse situations arise that were not prevailing at the time of audit and at the time of signing. 

I request you to clarify this question in detail.

To

Sri Amol Gopal,

Dear Sir,

You are saying that appointment of first auditor in Board Meeting need not be informed to the ROC.

But when we are filing AOC-4 , we need to give SRN number and without that AOC-4 ciuld not be filed. Is there any other way to file the AOC-4 f without giving SRN NO.

You may .please advice me on this issue.

with regards

CA Murali Krishna

Yes reporting of first auditor is not mandatory, since rule 4(2) [ form ADT 1 ] doesnot talk about section 139(6) i.e First Auditor. In this case one can mention Z999999 in place of SRN number in form AOC - 4, since its mandatory field.