20 February 2010
1. You can appoint Mr. X as auditor provided he is not disqualified u/s 226(3) and not connected with the company in any manner whatsoever. This is to maintain his independent approach towards audit.
2. Yes he can file company ROC returns on behalf of the company.
3. Yes. Company may have different auditors for diff F.Y.
20 February 2010
With reference to query no. 3, a company cannot have different name of auditors forthe same financial year in the balance sheet and the ROC filings.