Every Company is required to appoint a auditor in each Annual General Meeting, to hold office form the concludion of that meeting untill the conclusion of the next Annual General Meeting and shall withing seven days of the appointment, give intimation thereof (along with the certified copy of Ordinary Resolution) to the auditor so appointed.
Every auditor appoint as above shall within 30 days of the receipt of such information from the Company inform the ROC in form 23B that he has accepted the appointment.
21 July 2012
Ministry vide circular number 14/2012 dated 21.06.2012 had imposed fees on Form 23B (Information by auditor to Registrar) w.e.f. 22/07/2012. Kindly note that the last date for filing the Form 23B without fee has been extended for two weeks. Fee shall be charged on any eForm 23B filed on or after 5th August, 2012.