First auditor appointed by agm

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 June 2012 Sir,
I want to know that in case first auditor is appointed by AGM than it is compulsory for the auditor to file intimation under form 23B with ROC.

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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02 July 2012 Yes

The auditor appointed at the AGM must file e-Form No. 23B within 30 days of the receipt from the company of the intimation of his appointment.

Querist : Anonymous

Querist : Anonymous (Querist)

02 July 2012 But Some one told me that in case of first auditor there is no need to file form 23B, Kindly clarify

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Ajay Mishra

Ajay Mishra (Expert)
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02 July 2012 Hi

The provision of appointment of first auditor is given in section 224 (5) which says that first auditor will be appointed in one month from the date of incorporation. Please clarify.

Form-23B is only filed by auditor when he is appointed under section 224(1) of the Companies Act, otherwise not required to file such Form.