Form 23b

Yes, it is mandatory.

Surely agreed with Prakshji. Not compulsory but it is commen practise to file 23B in case of first appointment also.

Although it is not mandatory by the wordings of section 244, however, it is the loophole of the Act, which should not be taken for granted and form 23B is to be filed even in case of first auditor. And the SRN of form 23B will be filled in form 23AC at the time of filing balance sheet.