Appointment of auditor

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Querist : Anonymous

Querist : Anonymous (Querist)

14 March 2012 If an auditor is required to be appointed during the year due to resignation of Statutory auditor, we can appoint such Auditor in EGM by ordinary resolution as a special business. Do we need to file form 23 for such resolution?

Ankur Garg

Ankur Garg (Expert)
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14 March 2012 No need to file form 23 or any other form with ROC for sure.

ordinary resolution as special bsn in EGM is enough.

Thanks

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Querist : Anonymous

Querist : Anonymous (Querist)

14 March 2012 can we file form 67 because law is silent in this regard.

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Ankur Garg

Ankur Garg (Expert)
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14 March 2012 No need to file form 67 at all.

Regards

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Ajay Mishra

Ajay Mishra (Expert)
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14 March 2012
Hi

Auditor will file Form- 23B with ROC within 30 days from the date of receiving of letter of appointment.

Regards

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Guest

Guest (Expert)

14 March 2012 Agree with both the experts.

No need to file form 23 and form 67 in this regard.

Auditor will file form 23B.

Ankur Garg

Ankur Garg (Expert)
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15 March 2012 Kindly appreciate if auditor resigns in the middle of FY, then we have to appoint new auditor under section 224(6) to fill the casual vacancy. In this case there is no need to file form 23B as well. That is why in my previous reply it was mentioned that no need to file any form with ROC.

Form 23B is required to be filed if appointment is in accordance with section 224(1) by shareholders in the AGM.

Please take note.

Thanks

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Ajay Mishra

Ajay Mishra (Expert)
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15 March 2012 Hi

But how we intimate the ROC about new auditor appointment details.

Regards

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Ankur Garg

Ankur Garg (Expert)
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15 March 2012 As long as Z99999999 is in operation for Annual filing forms, there is no need to intimate ROC for auditor change in the middle of FY. Filing of form 23B is not creating automatic connectivity of MCA database with auditor of the company like DIN no.

The day filling SRN of form 23B becomes mandatory in annual filing forms, filing of form 23B also becomes essential at every step.

Rgds

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Ajay Mishra

Ajay Mishra (Expert)
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15 March 2012 Agreed ......

Guest

Guest (Expert)

15 March 2012 Right sir's