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Filing of form 23b

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(Querist)
11 June 2013 Is the filing of 23B form compulsory for an auditor of a newly incorporated company .i.e. the first auditor also appointed by Board of Directors?

Since, in the circular which mandated the compulsory filing of form 23b, its stated that 23b form should be filed by an auditor appointed in the AGM, I m confused whether its compulsory for first auditor of the company because he was not appointed in an AGM.

If its not mandatory, then what will we fill in 23AC form for that period in the column of SRN of 23B?
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Ajay Mishra

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Ajay Mishra (Expert)
14 June 2013 Hi

Earlier it was not mandatory to file Form-23B for first auditor, but due to a new amendment by which Form-23B is required to filed for the purpose of disclosing of SRN in Form-23AC , it is indirectly required to file Form-23B with ROC by auditor as first auditor.

Till date the MCA has not issued any Circular which made mandatory for the auditor to file Form-23B. It is in in direct nature of filing by auditor.
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