Appointment of auditor in form 23b

This query is : Resolved 

03 December 2013 If we want to cancel the appointment of auditor & form 23B filed with ROC what is the procedure for the same.

03 December 2013 You confirm that you wanted to remove auditor or he is giving resignation.

03 December 2013 Actually in this case Company have given us Appointment Letter & according to that we have filed form 23B but now we come to know that they are continuing with the old CA so we want to cancel the Form 23B filed with ROC.


03 December 2013 You can not generally remove the existing auditor of the company. So read the provision of section 255 of the Companies Act, 1956.

You can not appoint another auditor in place of existing auditor.

The Board of directors of a company has no powers to remove an auditor appointed by the company in general meeting. Accordingly, the said auditor can be removed only by the company in general meeting after receiving the previous approval of the Central Government. Powers has been delegated to the Regional Director vide Notification No. GSR 288(E), dated 31-5-1991.

03 December 2013 now how can I cancel the Form 23B which is already filed with ROC.

03 December 2013 You can not cancel Form-23B which has already been filed with ROC.

When you file new Form-23b then old form will be inactive automatically.


03 December 2013 Thank You sir.

03 December 2013 My Pleasure..........


03 December 2013 In other case Form 23B is filed showing appointment of new CA which is correct but in Directors Report it is wrongly shown as re appointment of old CA & Form 23AC attaching that Directors report has been filed with ROC & it is already approved.

03 December 2013 Yes, it is very much possible. From the date of adoption of AGM till the date of AGM if your existing auditor has resign then you director report and your Form-23B will give the detail of auditor differently.

03 December 2013 So,should we suppose to change or revise the Form 23Ac in which such Directors report is attached.

03 December 2013 If you have appointed new auditor for the FY for which director report is related then yes you will change director report and Form-23AC & ACA accordingly.


03 December 2013 But I think there is no such process for revision of this form 23Ac & ACA than what can we do?

03 December 2013 Yes you can not revise Form-23AC & ACA.

03 December 2013 So what could be done in this case.


06 December 2013 Awaiting reply.



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