Whether EOGM will be treated as AGM for this purpose, if all directors are the only shareholders of Company as section 224 specifies appointment in AGM?
1. For the appointment of first auditor u/s 224(5) there is no need to file form 23B.
2. Form 23B is required to be filed for regular appointment of statutort auditor u/s 224(1) and is applicable on both public and private company.
3. A General meeting called by the name of EGM cannot be deemed to be considered as AGM in any case.
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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