Hi....
Is it mandatory to file FORM 23B in case of First Auditor Appointment.
Thanks in advance...
5 Replies
Amit Kumar Verma
(CA Final CS Professional)
(501 Points)
Replied 15 November 2012
No, first auditor need not send the intimation of his appointment in form 23B to ROC.
prakash
(Company Secretary)
(1352 Points)
Replied 15 November 2012
Dear Vignesh,
Section 224 (5)of companies act, 1956 does not mandate to file form 23B with ROC but it is good corporate practice to file form 23B.
CA Mangesh Chitale
(B. Com. A.C.A. DISA (ICAI) DIRM (ICAI))
(245 Points)
Replied 20 November 2012
Surely agreed with Prakshji. Not compulsory but it is commen practise to file 23B in case of first appointment also.
CS Ankur Srivastava
(Company Secretary & Compliance Officer)
(17853 Points)
Replied 21 November 2012
Although it is not mandatory by the wordings of section 244, however, it is the loophole of the Act, which should not be taken for granted and form 23B is to be filed even in case of first auditor. And the SRN of form 23B will be filled in form 23AC at the time of filing balance sheet.
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