my query is in 2008-2009 another auditor audit the file and signed the audit report...but he didn't file roc returns (becoz of his unfortunate death) so now we are doing the audit of this company, so can we file the roc returns by digitaly signing by new auditor for the said year. or is there any form to be given to roc.
pls pls friends its urgent....give reply as early as possible
yes it can be done, it should be digitally certified by any CA/CS/ICWA not compulsorily by statutory auditor.
Sir, This is a case of casual vacancy under section 224(6) of the companies Act, 1956.
Where a casual vacancy caused by reasons other than resignation is to be filled, the board of directors will consider the same and where it is proposed to appoint an auditor in that vacancy, his approval and a written certificate that his appointment if made, will be in accordance with section 224(1B) would also be necessary. After the consideration the same, the directors will resolve in their meeting to appoint him as an auditor in casual vacancy and auditor so appointed will hold office up to the conclusion of the next annual general meeting.
in your case the auditor is first to be appointed then you can file the annual forms
Yes, Praveen is correct, if it is a case of filing only then it can be done by you.
CAclubindia
