I think Mr. Devender Chauhan had correctly adviced .

Your are correct mr. Deveder Chauhan

Hi

Appointment of first auditors

As per section 224(5), the first auditor or auditors of a company shall be 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. Following provisions are related to the matter:

(i) Appointment of first auditors in general meeting.—A company in general meeting may appoint the first auditor or auditors if the Board of directors fails to exercise its power of appointment of first auditors within one month of the date of incorporation of the company.

(ii) Appointment of first auditors through Memorandum and Articles of Association.—The Institute of Chartered Accountants of India has expressed its opinion vide Compendium of Opinion Volume No. 1 that the appointment of first auditors through the Memorandum and Articles of Association of the newly floated private company is not a valid appointment.

(iii) Removal of first auditors.—The company may, at a general meeting, remove first auditor(s) or all or any of such auditors and appoint in his or their places any other person or persons who have been nominated for appointment by any member of the company and of whose nomination notice has been given to the members of the company not less than fourteen days before the date of the meeting.

(iv) Tenure of office of the first auditor.—The first auditor(s) shall hold office until the conclusion of the first annual general meeting of the company and then be eligible for re-appointment.

Hi

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.

Procedure to file Form 23B (Appointment of First Auditor)

1. The company will call Board Meeting to appoint an statutory auditor at Board Meeting within one month from the date of incorporation of company.

2. Send letter of appointment to auditor within seven days from the appointment.

3. The auditor give letter of acceptance as auditor to the company.

4. The auditor also intimate ROC in Form 23B within 30 days from the date of acceptance of letter of appointment.

5. Form 23B can be download from www.mca.gov.in

6. Letter of appointment will be attached with Form 23b.

7. The SRN no will be generated with fee.