Appointment of first auditor

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Rohan (Querist)
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01 January 2012 I understand that first auditor is to be appointed with in 1 Month of Date of Incorporation of Company in Board Meeting and there is no need to file Form 23B (appointment of auditors) with ROC. Now i have two queries.

1. While file Annual Return for the respective year Form 23AC will ask for reference number of Form 23B. so i need up fill up Z99999999 ?

2.Is it necessary to intimate ROC of the Board Resolution passed of First Auditor appointment? If yes than in which Form?

Thanks
Rohan

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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01 January 2012 The law does not say that the appointment of first auditor should be intimated to ROC.

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Rohan

Rohan (Querist)
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01 January 2012 Thanks for d prompt reply sir.

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Jiten Gupta

Jiten Gupta (Expert)
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02 January 2012 And when you will file form 23AC and 23ACA, u will have to convene first AGM be4 this filing and therein u will be Appointing New Auditor or Reappointing First Auditor and Who shall, in return file form 23B and SRN of this 23B shall be used for filing next year 23AC.