Appointment of first auditor

first auditor is not required to intimate to ROC!

required to fill 23B

Your are required to file form 23Bwith ROC....

i agree with satish kumar you are required to file 23b with roc

Originally posted by : piyush tanwar
	first auditor is not required to intimate to ROC! required to fill 23B

There is no doubt about the observation of Mr. Piyush as provisions of Section 224(1) are restricted to the appointment of Auditor by AGM.

Section 224(5) is an independent one and there is no need to file Form-23B for the appointment of First Auditor.

However, if you still want to file form 23B, please go ahead as there is no harm in it.

Ankur

Hello

Auditior neither have to intimate ROC nor have to file form 23B

Company have to inform ROC within 30 days regarding appointment of First Auditor.

Dear Mohan Agarwal,

Your question is regarding filing of form 23B of appointment of first Auditor.

1. Sec.224(5) mandates appointment of first auditor within one month of date of registration of the company by the board of directors, if it fails to exercise such powers under this sub section the company may appoint first auditor at its annual general meeting(sec.224(5)(b).

2. Sec. 224(1A) mandates an auditor appointed under section 224(1) only to file form 23B but not the auditor appointed under sec.224(1A) or 224(5)(a).