Appointment of first auditor

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Sumit Agarwal (Querist)

05 February 2013 I understand that the first auditor should be appointed within 1 month from the registration.
1.)My question is that "is intimation of appointment to 1st auditors by the co. required??"if no, then why because it is required for subsequent auditors
2.) 1st auditors r not required to inform the registrar about their appointment.why is it so?
3.) notice to be given to central govt. within 7 days.from where we have to count such 7 days because auditor is given 30 days time to intimate about whether he accepted the appointment or not.and whether it is for 1st auditor,subsequent auditor or for both

Ajay Mishra

Ajay Mishra (Expert)

05 February 2013 Hi

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.

Sumit Agarwal

Sumit Agarwal (Querist)

06 February 2013 Thanks for your reply Ajay ji.

That means as per Act first auditor is not required to file 23B but at the time of filing 23AC, SRN of 23B is required which makes it mandatory.

Sir why intimation of appointment to 1st auditors by the co. is not required? How will auditor get to know about his appointment

Sir please clarify about 7 days time limit

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