Form 23b


This query is : Resolved 

(Querist)
24 December 2012 Is it necessary to file 23b for the auditor appointed in 1 month of incorporation by board of directors ?

BOD appointed CA firm on 16/3/2012
AGM appointed CA firm on 8/09/2012

If so, then I would like to know further procedure to follow and what compliance are to be completed by ca ?

Ajay Mishra (Expert)
25 December 2012 Hi

The BoD has right to appoint first Auditor of the Company.If the Auditor appointed in Board then Auditor will file Form-23B, because SRN of Form-23B will be given in Form-23AC.

So i will suggest you to file Form-23B when you receive letter of appointment from Board of Director.


In AGM, if audir is again appointed then you will file again Form-23B.

rachna (Querist)
26 December 2012 Will do that

thank you sir


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