224(5)
This query is : Resolved
04 August 2012
the first auditor is required to intimate his acceptance of appointment to ROC or not ?
04 August 2012
The first auditor is not appointed by the shareholders u/s 224(1), accordingly, in my opinion, form 23B is not required to be filed.
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04 August 2012
Yes in case of appointment of First Auditor there is no requirement to intimate to the ROC.
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04 August 2012
No he is not required
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