Is it the responsibility of CA to verify from the records of Company whether the Annual General Meeting was actually held in private limited before filing form 23B for his appointment or re-appointment?
17 July 2013
It is mandatory for the auditor to verify that the BOD and AGM of the company is held in time and proper record of the minute has been done. As regards filing of the form the auditors are not liable to report as any delay has to be uploaded with late fee.
The appointment of the auditor must be intimated to the ROC and it is the duty of the auditor that he is the auditor of such and such company. For this he should get a renewal letter of appointment from the company or the company should file it in time.