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224(5)

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(Querist)
04 August 2012 the first auditor is required to intimate his acceptance of appointment to ROC or not ?
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CA CS Amit S. Kedia

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CA CS Amit S. Kedia (Expert)
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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CA Guru M

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CA Guru M (Expert)
04 August 2012 Yes in case of appointment of First Auditor there is no requirement to intimate to the ROC.
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SANYAM ARORA

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SANYAM ARORA (Expert)
04 August 2012 No he is not required

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