16 September 2013
If previous auditor resigned from auditorship with filing form 23B to ROC, what are the consequences & any action is taken by new auditor regarding this?
16 September 2013
Procedure to Appoint of Auditor and file Form 23B (Appointment of Auditor)
1. The Company will call a Board Meeting after resignation of auditor to accept resignation of old auditor, fill a casual vacancy by new auditor and call a general meeting. 2.The company will appoint new statutory auditor at general meeting 3.Send letter of appointment to auditor within seven days from the appointment. 4. The auditor give letter of acceptance as auditor to the company and send a copy of the same to the old auditor of his appointment. 5. The auditor also intimate ROC in Form 23B within 30 days from the date of acceptance of letter of appointment. 6. Form 23B can be download from www.mca.gov.in 7. Letter of appointment will be attached with Form 23b. 8. The SRN no will be generated with fee.
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