03 July 2014
If the auditor fail to file form 23b for fy 13-14.now after the applicability of companies act 2013 when auditor is filing Adt-4 whether the company also liable 2 file adt-1.
companies act 1956 doesn't impose any liability upon d company 2 file any form with roc. Because of auditor mistake making delay in filing form 23 b whether d company become liable for filing adt1 for fy 13 -14?
please answer...
04 July 2014
Company has to file ADT-1. Please note that ADT-4 has nothing to do with appointment, it is for reporting fraud or offence done by officers/employees of the auditee by the auditor.
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