Appointment of first auditor

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.

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.

The auditor is required to fill e-form 23B with Registrar of Companies stating in detail of his appointment before filing form 23AC

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.

Yes, Filing is mandatory.