Appointment of first auditor

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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

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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