14 March 2012
If an auditor is required to be appointed during the year due to resignation of Statutory auditor, we can appoint such Auditor in EGM by ordinary resolution as a special business. Do we need to file form 23 for such resolution?
15 March 2012
Kindly appreciate if auditor resigns in the middle of FY, then we have to appoint new auditor under section 224(6) to fill the casual vacancy. In this case there is no need to file form 23B as well. That is why in my previous reply it was mentioned that no need to file any form with ROC.
Form 23B is required to be filed if appointment is in accordance with section 224(1) by shareholders in the AGM.
15 March 2012
As long as Z99999999 is in operation for Annual filing forms, there is no need to intimate ROC for auditor change in the middle of FY. Filing of form 23B is not creating automatic connectivity of MCA database with auditor of the company like DIN no.
The day filling SRN of form 23B becomes mandatory in annual filing forms, filing of form 23B also becomes essential at every step.