If a BOD fail to appoint first auditors within one month then the company in EGM have to appoint the first auditors.
My question is till when the company can do the same.What are the formalities (paper work to be done) And whether the first auditor need to file form 23B with roc?
17 August 2011
The auditor should ideally be appointed sufficient time before the time limit by which the auditor is required to finish the audit. For eg if accounts needs to be finanlised by 31st August then sufficient time should be there before his appoinment to audit the accounts.
The first auditor can file form 23B with ROC.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
18 August 2011
Hi Aditya . Thanks. But as u said first aauditor CAN file form 23 b. but i need to is it mandatory? coz as per me 23 b need to be filed in case of subsequent auditor being appointed in AGM.
CAclubindia
