Anyone can tell me that appointment of first auditor is need to be intimate the ROC or not, if not then how can i fill my 23 AC because it's demand of mandatory SRN of form 23 B.
4 Replies
Ajay Mishra
(Company Secretary)
(74337 Points)
Replied 04 February 2013
Hi
Directly it is not mentioned under Companies Act, 1956 to file Form-23B with ROC in case of appointment of first auditor, but as per Form 23 AC requirement it is mandatory to file Form-23B with ROC.
So, as per this requirement it is necessary to file Form-23B with ROC.
sneha
(company secretary)
(327 Points)
Replied 04 February 2013
The auditor is required to fill e-form 23B with Registrar of Companies stating in detail of his appointment before filing form 23AC
pankaj Kumar Garg
(Audit Assistant)
(34 Points)
Replied 06 February 2013
Thanks to all of my callegous,
it means filing of 23B is mandatory before submiting annual accounts to ROC and appointment is first or second Auditor is meaningless.
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