Form 23b for 2013-14

Yes Form 23 B should be submitted within 1 month of acceptance of appointment as an Auditor of the Company.

Section 224(5) provides that the first auditors of the Company shall appointed by the Board of directors within one month of the date of registration of the company; and the auditor or auditors so appointed shall hold office until the conclusion of the first annual general meeting.
 

Yes every time Auditor is reappointed Form needs to be submitted to ROC.

Please find attached form GNL -2.