Form 23b

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POOJA (Querist)
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21 July 2014 Dear sir/madam,

Our firm is appointed as statutory Auditor in the first board meeting of the company till the First AGM.Please inform me which form to be filled ?Form 23B is not available in MCA website.whether any changes as per companies act 2013?

Ankur Garg

Ankur Garg (Expert)
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21 July 2014 Appointment of Auditor/First Auditor

Form 23B has been discontinued by MCA in CA, 2013. In CA, 2013, first auditor is to be appointed by the board of directors. As per my understanding there is no need to intimate ROC in case of appointment of first auditor. The position was same even in case of CA, 1956.

As per section 139(1), Auditor appointed at the AGM is to be intimated by the Company to the ROC within 15 days of appointment through filing of form ADT.1.

Form ADT.1 is to be filed through E-form GLN.2. Kindly refer MCA General Circular No. 9/2014 dated April 25, 2014.

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