23b filing for newly incorporated company

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Sheetlesh Singh (Querist)
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18 October 2013 Is the filing of 23B form compulsory for an auditor of a newly incorporated company .i.e. the first auditor also appointed by Board of Directors?
Since, in the circular which mandated the compulsory filing of form 23b, its stated
that 23b form should be filed by an auditor appointed in the AGM, I m confused
whether its compulsory for first auditor of the company because he was not
appointed in an AGM.
If its not mandatory, then what will we fill in 23AC form for that period in the
column of SRN of 23B?

Ajay Mishra

Ajay Mishra (Expert)
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18 October 2013 It is required for both. The Provision of filing of Form-23B withe ROC is apply to both, first as well as subsequent appointment.

When you file your first Form-23AC they demand SRN of Form-23B, in that case you will give the details of your first auditor.

So, as per requirement of Form-23AC, form 23B is mandatory for all appointments.

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