A Private Limited Company was Incorporated on 11/01/2013 and the Company appointed their First Auditor in their Board Meeting held on 09/02/2013 and Intimation of appointment was sent to the Auditor on 14/02/2013.
As per Company Law,First Auditor is appointed by the Board of Directors of the Company and he/she holds office till the conclusion of the First AGM of the Company.
Moreover, as per Companies Act,1956 the First Auditor is not required to send Intimation of acceptance to ROC.
Please Advise whether Intimation is to be sent to ROC by the Auditor as SRN of Form 23B is required to be filled in during filing of FORM 23AC by the Company.
If Form 23B is to be filed then period of accounts to be audited will be 11/01/2013 to 31/03/2013?
12 March 2013
Dear Rahul, There is no need to require file form 23B for appointment of auditor. when you file form 23AC, SRN should be filled with Z99999999 then file the form. However You can take financial year from 11/01/2013 to 31/03/2014.Hence no need to require form 23B and Roc filing for 2013.
12 March 2013
Procedure to file Form 23B (Appointment of First Auditor)
1. The company will call Board Meeting to appoint an statutory auditor at Board Meeting within one month from the date of incorporation of company. 2. Send letter of appointment to auditor within seven days from the appointment. 3. The auditor give letter of acceptance as auditor to the company. 4. The auditor also intimate ROC in Form 23B within 30 days from the date of acceptance of letter of appointment. 5. Form 23B can be download from www.mca.gov.in 6. Letter of appointment will be attached with Form 23b. 7. The SRN no will be generated with fee.
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