Intimation by the auditor to Registrar

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This query is : Resolved

Preksha (Querist)

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)

25 November 2009 yes every year auditor has to file form 23B with Roc regarding their appoitment or reappointment.

Ankur Garg

Ankur Garg (Expert)

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)

25 November 2009 agreed with experts.

Preksha

Preksha (Querist)

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)

26 November 2009 yes, the first auditor & also auditors of govt co. need not require to file 23B

Ankur Garg

Ankur Garg (Expert)

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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