WHAT IS THE PROCEDURE FOR APPOINTMENT OF FIRST AUDITOR OF PRIVATE COMPANY ?
WHAT ARE THE DUTIES OF AUDITOR REGARDING THIS ?
PENALTY IN THIS REGARD FOR COMPANY AND AUDITOR ?
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APPOINT OF FIRST AUDITOR
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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
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