Form 23b

Hi,

There is no exemption for 1st Auditor to file form 23B. Therefore, Ist Auditor must file Form 23B within statutiry time period.

Thanks,

YES, AGREE WITH ABOVE EXPERT..

Well, based on my opinion and based on the guidance provided to me by the experts..You are not requird to file form 23B.

The provision supporting my opinion is as under

If you appoint first auditor under proviso(a) or (b) of section 224(5), then there is no need to file form 23B because form 23B is required to be filed u/s 224(1) when auditor is appointed in AGM..

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No need to file form 23 B for the first auditor. However filing of the same will put you on safe side.

No need to file form 23 B for the first auditor. However filing of the same will put you on safe side.

The first auditors is appointed by the Board upto the date of First Annual General Meeting. If they get reappointed in the AGM, form 23B will be filed otherwise Form 23B will be filed for the new auditors, so presently no need to file 23B.

Hi, It may be possible that CA Darshak Shah is right, but Ramaya,s guide suggest to file Form 23B for 1st Auditors.

Thanks,