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Its very urgent-noc from previous auditor ?

CA Abhishek Singh (practice) (2106 Points)

04 August 2012

Hello everyone,

i am newely qualified practicing CA. I got my COP from 15/02/2012.

I got assignment of statutory audit of 2 private limited companies.

last date for filing 23B is 12/08/2012.

AGM of both the company took plce on 30/09/12 at that time i was not a CA.

My question:

1. If i send letter of commnunication to the previous auditor and get it acknowledged by them then is it enough or i have to wait for their official reply. What documents should be attached to form 23B in this connection ?

2. which date should i mention in the appointment letter ? I think i can mention date of EGM after 15/02/2012 ?

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5 Replies

CS Iti Goyal (company secretary) (56 Points)
Replied 04 August 2012

Hi,

1)The previous auditor of the concern company has to resign officially through application.but ths resignation letter need not be attached with form 23B. Only intimation letter issued by company to you to act as statutory auditor is requiored to be attached.

2) you can mention any date for egm after 15.02.2012, means after the date of geeting ur COP,

3) No docs of Egm or resignation letter of previous auditor need to be attached with 23B, it is for reference only.

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CA Ayush Agarwal (Kolkata-Pune-Mumbai) (27186 Points)
Replied 04 August 2012

1> only get it acknowledged by them is enuf

2> yes, 15.2

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CA Abhishek Singh (practice) (2106 Points)
Replied 04 August 2012

previous auditor has also filed form 23B but they have no objection if i accept the audit. is their any requirement of CG/regional director approval ?

CS. DISHA SHAH (Properitor of D. M. SHAH & CO. COMPANY SECRETARY) (394 Points)
Replied 04 August 2012

Hi Abhishek Ji,

No there is no requirement of CG/RD Approval,

You will apoint in EGM after dated 15.02.12, so in Appointment letter attached with e-Form - 23B give the reference of EGM, nothing else is required.

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Anand Raghavendra (Manager-Internal Audit) (111 Points)
Replied 29 August 2012

Kindly check the date of the AGM Mentioned by you is it 30/09/12 ? Ack of the previous Auditor is sufficient and intimation of your appointment as Auditor should be attached withe Form 23B.Any date after COP date can be mentioned for EGM purposes