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Appointment of first auditor

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Querist : Anonymous

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Querist : Anonymous (Querist)
31 July 2012 my company formed june 2011 & till date i cannot appoint first auditor. pls anyone explain me how i appoint first auditor what are the requirement of that. is there any requirement of file form no. 23B. with roc.

thanx in advance
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CA Lokesh Pokharna

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CA Lokesh Pokharna (Expert)
31 July 2012 The first auditor or auditors of a company shall be appointed by the Board of directors within one month of the date of registration of the company; and the auditor or auditors so appointed shall hold offices until the conclusion of the first annual general meeting:
if the Board fails to exercise its powers , then company in general meeting may appoint the first auditor or auditors.
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