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Ours is a private company, we have appointed Internal auditor in August, 2014 last year. Now do we have to reappoint him and file MGT-14 for reappointment of Internal auditor with ROC.

Section 138- Internal Audit.

Posted By: Dhavneesh gupta 9 year(s) ago

This question has been closed if you want to answer,you have to re-open.


    DHAVNEESH GUPTA

First of all thank u Sir, but sir actually we have already filed MGT-14 in August 2014. Now, whether we have to file MGT-14 for reappointment of Internal Auditor every year or not.

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    PRAVIN SATARDEKAR

Many companies who already had the Internal Auditor (IA) under the old act, regularized the appointment of the same auditor under the new act and accordingly filed form MGT 14. However, few companies did not passed a new resolution and continued with the old appointment of the IA. Thus these companies did not file Form MGT 14. In the given case, appointment of IA is done on Aug 2014 i.e. under the new act. Thus form MGT 14 should have been filed from August 2014.

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