Intimation to Registrar required to be given by auditor under sub-section (1C) should be in any particular form and whether it is to be registered by Registrar and any fee is to be charged - Companies Law - Circular : No. 20/75

Circular : No. 20/75 [35/3/75 ‑ CL ‑ III] dated 22 ‑ 9 ‑ 1975. Subject: Intimation to Registrar required to be given by auditor under sub-section (1C) should be in any particular form and whether it is to be registered by Registrar and any fee is to be charged Under sub‑section (1C) of section 224, a person or firm holding, immediately before the commencement of the Companies (Amendment) Act, 1974, appointment as the auditor of a number of companies exceeding the specified number shall, within sixty days from such commencement, intimate his or its unwillingness to be reappointed as the auditor from the financial year next following such commencement, to the company, or companies of which he or it is not willing to be reappointed as the auditor and shall simultaneously intimate to the Registrar of Companies the names of the companies of which he or it is willing to be re-appointed as the auditor. A question has arisen whether the said intimation to the Registrar should be in any particular form and whether it is to be registered by the Registrar and any fee is to be charged thereon. The said question has been examined and this Department is of the view that the said sub‑section does not provide for prescribing any form for furnishing the said intimation to the Registrar. Hence, the intimation can be in the form of a letter addressed to the Registrar and it would not be required to be registered and, hence, no fee would be required to be paid. Since the intimation would not relate to any one company, it should be kept in a separate folder auditorwise.