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Whether Form 23B is to be filed in case-
- Appointment is of First Auditors of PVT Company (Auditor is Proprietor)
- Appointment is in EOGM
- Whether Form 23B is applicable to both PVT & Public Companies ?
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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?
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Form 23B
Replies (1)
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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