Roc matters

Milan Agrawal (Chartered Accountant) (207 Points)

09 January 2013  

Dear All,


Kindly help me regarding the correct dates in case of various secretrial compliances of one of my client's company(Public Limited Company) incorporated on 04.07.2011.


Sending of Consent & eligibility letter by new auditor to company - 15.11.2012


Date of Notice of AGM - 22.11.2012


Date of AGM - 21.12.2012


Intimation to Auditor for appointment - 24.12.2012


New Auditor's communication with previous auditor - 26.12.2012


Kindly look at the dates mentioned above & guide me whether these are ok. If not, kindly correct me.


In this case, there is change of auditor in AGM. I read the Companies Act provision which states that in such case, Special Notice is required but my seniors are saying that Special notice will be required in other circumstances where auditors are removed by the company before the expiry of tenure etc. However, in my case, simply the First Auditor appointed in the Board Meeting is retiring & new Auditor is being appointed.


Kindly give ur valuable replies in these context.



CA Milan Agrawal