DO YOU WISH TO
APPOINT / REAPPOINT AUDITORS
[Statutory u/s
(139)/Cost u/s (148)/Secretarial u/s (204)]?
Rule13 of the
Companies (Audit & Auditors) Rules, 2014
a. IN CASE OF NEW COMPANY:
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SR.
NO.
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CHECKLIST
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STATUS
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1.
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Hold
the Board Meeting within 30 days of Incorporation and appoint the auditors
Section 139(6)
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2.
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Consent
of Auditors has to be obtained and declaration that they are eligible for
appointment and there appointment is within the ceiling
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3.
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Appointment
letter has to be given to the Auditors within 15 days.
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4.
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File
Form ADT1 as annexure to Form GNL2 within 15 days of the date of appointment
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5.
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a.
In case Board does not appoint auditors
within 30 days a GM will be called in 90 days for appointment of Auditors
b.
File MGT14 within 30 days of passing SR
c.
File ADT1 as annexure to Form GNL2 within 15
days from the date of appointment
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b. IN CASE OF REAPPOINTMENT:
|
SR.
NO.
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CHECKLIST
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STATUS
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1.
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With
effect from 1st Apr’14 an Auditor will be re-appointed for a
period of 5 years U/s139(1) of CA, 2013 however at every AGM held within 5
years the matter will be placed for ratification by members
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2.
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Consent
of Auditors has to be obtained and declaration that they are eligible for
appointment and there appointment is within the ceiling
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3.
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Appointment
letter has to be given to the Auditors within 15 days.
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c. IN CASE OF CHANGE IN
AUDITORS OF THE COMPANY:
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SR.
NO.
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CHECKLIST
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STATUS
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1.
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The
Company is informed of resignation of Auditors or their disability to act as
Auditor
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2.
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Hold
the Board Meeting to accept resignation and select new Auditors
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3.
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NOC
has to be obtained from old auditors
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4.
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Consent
of Auditors has to be obtained and declaration that they are eligible for
appointment and there appointment is within the ceiling
|
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5.
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GM
will be called within 21 clear days for appointment of Auditors
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6.
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Appointment
letter has to be given to the Auditors within 15 days.
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7.
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File
MGT14 within 30 days of passing SR
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8.
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File
ADT1 as annexure to Form GNL2 within 15 days from the date of appointment
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