Intimation by the auditor to Registrar

This query is : Resolved

Preksha (Querist)
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25 November 2009 I wanna know that whether an auditor have to give intimation to ROC in form no.23B every year i.e.whether he is appointed or reappointed for a company.
Plz reply soon.

CS Vandana Kacholia

CS Vandana Kacholia (Expert)
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25 November 2009 yes every year auditor has to file form 23B with Roc regarding their appoitment or reappointment.

Ankur Garg

Ankur Garg (Expert)
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25 November 2009 Agree.

Obligation on the auditor to give intimation to the Registrar
Every auditor appointed under section 224(1) by a company in annual general meeting shall inform the Registrar in writing that he has accepted, or refused to accept the appointment [Section 224(1B)]. The information shall be given in e-Form 23B within a period of thirty days from the date of appointment in the AGM.

chetan soni

chetan soni (Expert)
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25 November 2009 agreed with experts.

Preksha

Preksha (Querist)
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26 November 2009 Thanx.
I came to know one more thing that first auditor who is appointed u/s 224(5) is not required to fill d form.right?

CS Arpita Rajpurohit

CS Arpita Rajpurohit (Expert)
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26 November 2009 yes, the first auditor & also auditors of govt co. need not require to file 23B

Ankur Garg

Ankur Garg (Expert)
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26 November 2009 It is worth noting here that only the auditors appointed under section 224(1) are obliged to give notice of their appointment to the Registrar in e-Form No. 23B. Therefore, first auditors appointed by the Board of directors of a company pursuant to section 224(5) are under no obligations to give notice of their appointment to the Registrar.

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