25 November 2009
I wanna know that whether an auditor have to give intimation to ROC in form no.23B every year i.e.whether he is appointed or reappointed for a company. Plz reply soon.
Obligation on the auditor to give intimation to the Registrar Every auditor appointed under section 224(1) by a company in annual general meeting shall inform the Registrar in writing that he has accepted, or refused to accept the appointment [Section 224(1B)]. The information shall be given in e-Form 23B within a period of thirty days from the date of appointment in the AGM.
26 November 2009
It is worth noting here that only the auditors appointed under section 224(1) are obliged to give notice of their appointment to the Registrar in e-Form No. 23B. Therefore, first auditors appointed by the Board of directors of a company pursuant to section 224(5) are under no obligations to give notice of their appointment to the Registrar.
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