Is it mandatory to file form 23B for first auditor appointment by the board of directors?
If board of directors had appointed the 1st auditor of the company, as per my knowledge no need to intimate the 1st auditor appointment to the MCA (i.e no need to file form 23B).
But, while filling Form 23AC, there is a mandatory column of SRN of Form 23B. So what i do as we aren't filed Form 23B bcz appointment made by board of directors?
In such case you can use the default SRN Z99999999.
@ Saliq
Sir, Did you face the similar situation any time?
It is required for both. The Provision of filing of Form-23B withe ROC is apply to both, first as well as subsequent appointment.
When you file your first Form-23AC they demand SRN of Form-23B, in that case you will give the details of your first auditor.
So, as per requirement of Form-23AC, form 23B is mandatory for all appointments.
Z99999999 was given in Form-23C instruction kit since the implementation of MCA21. there after they have not made any changes as and when they have made mandatory to pay fee on filing of Form-23B.
@ Ajay Sir
Any notification is given?
O P Bagla & Co LLP
New Delhi
CA Inter
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