As per the provisions of section 224(1A) of the Companies Act,1956 an Auditor appointed as such at the AGM of the Company has to give the intimation of his apointment in Form 23B to the ROC within 30 days from the receipt of his appointment from the Company.
Any casual vacancy caused due to the resignation of the previous Auditor has to be filed with the consent of the members by way of an Ordinary resolution at the General Meeting of the Company. The Auditor so appointed is not statutorily required to file Form 23B with the ROC but it is a good practice that the incoming Auditor should give the intimation of his appointment in the Company to the ROC. No filing fees is payable with Form 23B.
Yes, the incoming Auditor may file Form 23B with the ROC.
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