Form no. 23 b

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KISHOR GOHIL (Querist)
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03 August 2012
1) Is it mendatory to File Form No. 23B to Appoint statutory auditor for Newly formed company for which AGM still pending to convey?

2) If it is compulsary to file Form No. 23B for newly formed company then when it should be?

CA Sumiit B Nagpal

CA Sumiit B Nagpal (Expert)
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03 August 2012 For the 1st year, It's not mandatory to file form 23b.From next year onwards, when auditor receives the letter of appointment , file form within 7 days.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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03 August 2012 Form 23B filing is for those auditors who were appointed in general meeting. The appoint of first auditor being done by the board of directors, no need to file form 23B.

Charu Srivastava

Charu Srivastava (Expert)
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04 August 2012 For first appointment no need to file...thereafter it is the duty of the auditor to file 23b

CS Ankur Srivastava

CS Ankur Srivastava (Expert)
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04 August 2012 Since, there is some confusion in the language of section 224, however, in my opinion every auditor should file form 23B and intimate his appointment to the ROC.