There is no longer the need for the auditors to file form 23B. As per section 139(1) of the Companies Act, 2013, the company has to inform the auditor of his appointment within 15 days of the meeting in which he is appointed as an auditor.
The Company has to also inform the Registrar of Companies of the appointment within fifteen days of the meeting in which the auditor is appointed. The notice of appointment of auditor is to be filed with the Registrar in Form ADT-1 as per the Companies (Audit and Auditors) Rules'2014.
CA. Ramakrishna Poosarla
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