Form 23b

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Querist : Anonymous

Querist : Anonymous (Querist)

16 September 2013 Is first auditor appointed in AGM required to file form 23b ?

Ajay Mishra

Ajay Mishra (Expert)
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16 September 2013

The first auditor will not appoint in AGM as per Companies Act, 2056.

It is required for both. The Provision of filing of Form-23B withe ROC is apply to both, first as well as subsequent appointment.

When you file your first Form-23AC they demand SRN of Form-23B, in that case you will give the details of your first auditor.

So, as per requirement of Form-23AC, form 23B is mandatory for all appointments.

In a new Form -23AC point no. 10(II) (e) required to fill SRN of Form 23B which is in mandatory in nature. Please checkpoint no 10 of the file attached herewith.

Best Regard

Ankur Garg

Ankur Garg (Expert)
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16 September 2013 Agree with the expert.

As per section 224(5) first auditor should be appointed by the board of directors within 30 days of incorporation.

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Querist : Anonymous

Querist : Anonymous (Querist)

29 October 2013 thank you so much