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Appointment of first auditors

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(Querist)
27 August 2012 Hi all,
please confirm me whether form 23b is required to be filed by the auditor for appointment as first auditor of the company


thnx
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CA PRAVEEN SINGH

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CA PRAVEEN SINGH (Expert)
27 August 2012 YES... it is duty of the auditor to inform ROC about his appointment through filing of form 23B within 30 days of intimation from company.
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CS Ankur Srivastava

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CS Ankur Srivastava (Expert)
27 August 2012 As such from the wording of section 224 it it not required to file form 23B in case of first Auditors.

However, it is advised to file form 23B in case of first auditors as well.
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Guest

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Guest (Expert)
01 September 2012 Yes, it should be filed so that there is no problem at the time of filing first balance sheet of the company.

Thanks
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