1st auditor removal

1st Auditor need not file Form 23B although there is no harm if it is filed. Not to be worried at all

Dear Syam Kamal

If we select another firm so it is needed their resignation? please explain some details.

Thank you

The first auditors will be appointed by the Board within in one month of registration and will hold office only upto the conclusion of the first Annual General Meeting of the Company. The Board can remove them and appoint another auditor in that AGM. For this, resignation of the auditor is not required.