11 June 2013
Is the filing of 23B form compulsory for an auditor of a newly incorporated company .i.e. the first auditor also appointed by Board of Directors?
Since, in the circular which mandated the compulsory filing of form 23b, its stated that 23b form should be filed by an auditor appointed in the AGM, I m confused whether its compulsory for first auditor of the company because he was not appointed in an AGM.
If its not mandatory, then what will we fill in 23AC form for that period in the column of SRN of 23B?
03 August 2013
But Sir, i have just filed the first annual return of a company incorporated in october last year......without filing any 23b form for the first auditor and putting in Z99999999 in the SRN column and the return has been approved.
CAclubindia
