APPOINT OF FIRST AUDITOR

The auditor is required to be appointed within 30 days of the incorporation of the company.

no filing is needed with the ROC from the auditor

First auditor of a Company shall be appointed in the Board Meeting within 1 month of the date of registration.If Board fails to appoint within 1 month , by passing an ordinary resolution in general meeting.
 

After appointing the auditor, company shall intimate the auditor of such appointment within 7 days of such appointment and the auditor shall give notice to the registrar in Form 23B , within30 days as to whether he has accepted or refused the appointment.

First auditor form no. 23B is not required