Find below the resolution along with commentry as desired by you:
APPOINTMENT OF STATUTORY AUDITOR TO FILL CASUAL VACANCY
Due to the resignation of previous Statutory Auditor M/S _________________, Chartered Accountants, M/S _______________________ Chartered Accountants, was proposed to be appointed as Statutory Auditor of the Company to hold office until the conclusion of the ensuing Annual General Meeting. The requisite certificate U/S 224(1B) of the Companies Act, 1956, has been received from them. The chairperson moved the agenda item. Mr. B proposed and Mr. A seconded and the following resolution was passed unanimously by show of hands:
“RESOLVED THAT M/S ____________________ Chartered Accountants, ________________________ (Address) be and is hereby appointed as Statutory Auditor of the Company to fill the vacancy caused by the resignation of M/S ________________________, Chartered Accountants, to hold office until the conclusion of next Annual General Meeting on a remuneration to be decided by the Board of Directors of the Company.”
You may also download the minutes for the same appointment from the sharefile/audit segament at CAClubindia.
07 July 2009
I think you want to ask about form 23B which is required to filed by an auditor. Yes in my opinion auditor have to file form 23B with ROC on his appointment even when he is filling a casual vacancy.
FORM 23 ============ If you simply fill C.V. by appointing auditor then there is no need to file form 23 read with section 192.
Form 23 in case of appointment of auditoe is required when you appoint him u/s 224A by passing special resolution.