Filing of form 23b

Mithun (Internal audit Expert) (44 Points)

12 October 2012  

Is an auditor appointed by C&AG under section 619 for a govt company required to file form 23b. I see contradictory views but my understanding is that 23B is applicable only for auditors appointed by the company in the AGM per Section 224(1).

Also request someone to post a circular or notification, if any which clarifies this.