Appointment of the 1st Auditor

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Debashis Mandal (Querist)
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23 June 2011 Respected Experts
A Newly formed Public Limited Co. appointed a CA as its First Auditor & also intimated to the Auditor about his Appointment. Now Is the said Auditor to intimate to ROC by filing Form 23B
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Debashis Mandal

CA KRISHNA KUMAR DARUKA

CA KRISHNA KUMAR DARUKA (Expert)
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23 June 2011 Yes auditor should file 23B.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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23 June 2011 Keep in mind that the Board of Directors have appointed the first auditor and he is required to be confirmed in the Annual General Meeting for his re-appointment.

In case the company has intimated the appointment of the First Auditor then the 1st auditor should file form No 23B with the Office of the ROC in his own interest. In case he fails to file the form the ROC may charge fine to the auditor.

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