Filing of 23b

This query is : Resolved

Sonali Sinha (Querist)
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05 September 2013 Is a first auditor of a company compulsorily need to file 23B with ROC?
If no then under which section/sub-section/clause/rule of Companies Act,1956.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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05 September 2013 First auditor is ,generally,appointed by board of directors. Hence no need to file form 23B as a corollary to section 224(1A) of the Companies Act,1956. But unless you give the SRN of form 23B, you can't file form 23AC.
Hence 1st auditor is also compelled to file form 23B.

Ajay Mishra

Ajay Mishra (Expert)
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05 September 2013 Agreed with Expert opinion.

From the FY 2011-12 the MCA has made mandatory to file Form-23b with ROC by appointed director.

Generally Companies Act, 1956 does not provide any provision for first auditor to intimate ROC.

But indirectly as per the requirement of Form-23B, it is mandatory to file Form-23B for first auditor.

Ankur Garg

Ankur Garg (Expert)
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05 September 2013 I would also second the opinion of experts.
Form-23B filing is required by section 224(1) for regular auditor appointed by the shareholders in AGM. Appointment of first auditor is covered by section 224(5) and there is no need to file form 23B for first auditor. It is quite settled now.

Thanks