04 August 2010
WHAT R THE PREREQUISITS FOR EFILING OF ANNUAL RETURN UNDER COMPANIES ACT?
WHETHER A CA CAN FILE ANNUAL RETURN FOR CO? OR ONLY CS CAN DO ? WHETHER CA NEEDS TO ACQUIRE THE DIGITAL SIGNATURE? IS APPOINTMENT LETTER FROM COMPANY AS STATUTORY AUDITOR IS REQUIRED TO BE UPLOADED ? SO ON .. PL GUIDE ME ON ALL PRACTILE ASPECTS.
05 August 2010
CA or CS is required to sign the form digitally to certify the particulars entered in the form and he is also required to have the digital signature. As far as filing of forms, it is the duty of the company to file the same, CA or CS can help the company in filing the form on MCA portal.
As far as submission of appointment letter is concerned, the same is not required to be filed alongwith the annual return. It is attached with the form 23B which is required to be filed by the auditors to the ROC accepting the appointment as auditors. Form 23B is filed within 30 days from the receipt of intimation of having been appointed as auditors.
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