06 December 2010
Your Company has to give an intimation to the Auditor within 7 days from the date of appointment regarding his appointment and within 30 days from the date of receipt of intimation from the Company, the Auditor has to give an intimation of his appointment to the ROC in prescribed Form 23B.
07 December 2010
Agree With Experts view. However there is no fee or late fee for filing of 23B. Hence it is done in many cases alongwith annual filing by the Company itself.