Is an auditor appointed by C&AG under section 619 for a govt company required to file form 23b. I see contradictory views but my understanding is that 23B is applicable only for auditors appointed by the company in the AGM per Section 224(1).
Also request someone to post a circular or notification, if any which clarifies this.
You are right Mr. Mithun, Form 23B is required to be filed when Auditor is appointed under Section 224(1A). If C&AG appoints Auditor of Company there is no need to file Form 23B as per requirement of Companies Act,
But due to techical problem ie. while filing Form 23AC , you require SRN of 23B which is mandatory now, so it is suggested to file Form 23B wherein in point no. 5 where it is written whether Auditor is appointed in AGM you can mark it as NO,
As per law it is not required to file Form 23B in your case but till date MCA has given any clarification on this point, you will not be able to file Annual Accounts if 23B is not filed.
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