Change in status of auditor firm to partnership

1)  Upon dissolution of the proprietorship firm the firm having specific registration No. from ICAI has ceased to exist and there is casual vacancy in the office of auditor.

2) Partnership firm will be treated as a new auditor having different registration No. from ICAI even though signing partner is the same.

3) Since it is not a case of resignation, such casual vacancy can be filled by the Board u/s 224(6)(a) to hold office till conclusion of next AGM.

So whether the Auditor needs to file fresh Form 23B in this regard after receiving intimation from the Board of acceptance of their firm as auditors?

No - Sec.224(1A) requires that only an auditor appointed by AGM has to file  his consent with ROC.

yes section 224(1)(b) says that only auditor appointment in AGM has to file 23B but suppose if any other auditor is appointed and not the same and the vacancy is not because of resignation, and the Board has appointed a New auditor till the date of AGM, then also will we wont file form 23B?

There is no provision in the Act for filing Form 23B in such case and hence not required.

One more doubt is............while filing Form 23AC will MCA cross verify the Auditor Details?

Sir, the new appointment should be for remaining years or for fresh 5 years??