P A RUPESH RAMNATH (CA IN PRACTICE) (223 Points)
23 November 2010Sir
Our previous auditor who was appointed in the last agm to audit the accounts of FY 2009 - 10 has been resigned in june 2010 and another auditor has been appointed and signed the fs for FY 2009 - 10. What are the aspects to be kept in mind while filing documents with ROC. Which form to be filed with ROC for change in auditors
Shraddha Shukla
(Corporate law Consultant)
(346 Points)
Replied 24 November 2010
well you do not need to file any form you may show the appointment of auditors in the AGM of september 2010. and the auditors need to file form 23B intimating their appointment not you. you may take a concent letter from auditors on a date after the resignation of previous auditor and can issue an appointment letter to them after the AGM date.
Ramesh
(Manager - Finance & Accounts)
(92 Points)
Replied 24 November 2010
Helpful Information CS Shraddha.
CA.SKR
(CA; CS-Final (One Group); DISA (ICAI); Insolvency Professional)
(442 Points)
Replied 25 November 2010
| Originally posted by : Shraddha Shukla | ||
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well you do not need to file any form you may show the appointment of auditors in the AGM of september 2010. and the auditors need to file form 23B intimating their appointment not you. you may take a concent letter from auditors on a date after the resignation of previous auditor and can issue an appointment letter to them after the AGM date. |
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Dear Shraddha,
I do not agree with your views stated above. Mr. Ramnath is asking about the appointment of Auditor for the FY 2009-10 upon resignation of previous auditor appointed in last AGM for auditing accounts for the FY 2009-10. New auditor was to be appointed in the EGM in the casual vacancy caused due to resignation of previous auditor. The new auditor also signed the audited accounts for FY 2009-10, which were to be adopted in AGM during September 2010. In the AGM of September 2010, the new auditor may be re-appointed as auditor for FY 2010-11 and not for FY 2009-10. Please correct me if I am wrong.
Thanks
Shraddha Shukla
(Corporate law Consultant)
(346 Points)
Replied 25 November 2010
| Originally posted by : CA.Satendar Kumar | ||
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Dear Shraddha, I do not agree with your views stated above. Mr. Ramnath is asking about the appointment of Auditor for the FY 2009-10 upon resignation of previous auditor appointed in last AGM for auditing accounts for the FY 2009-10. New auditor was to be appointed in the EGM in the casual vacancy caused due to resignation of previous auditor. The new auditor also signed the audited accounts for FY 2009-10, which were to be adopted in AGM during September 2010. In the AGM of September 2010, the new auditor may be re-appointed as auditor for FY 2010-11 and not for FY 2009-10. Please correct me if I am wrong. Thanks |
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agree to the above, section 224(6) will apply in this case. and the appointment will be made as filling up a casual vacancy at general meeting.
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