19 July 2012
Sir Auditor was appointed on AGM and he intimated his appointment to ROC by filing F23B. e.g appointed as auditor for the F.Y 2011-12. Auditor got resigned before his tenure and new auditor appointed in his place. Whether New auditor has to intimate his appointment for the same year i.e. 2011-12 as per above example.
Yes, it is necessary, because when you file Form-23AC then they will demand SRN of Form-23B which is required to be filled. So i will suggest you to file Form-23 B for new auditor with ROC.