For filing the Information by Auditor to Registrar, the Company has to file Form 23B.
Every statutory auditor appointed in the Annual General Meeting (AGM) by the company under Section 224(1) of the Companies Act,1956 had to intimate the concerned Registrar of companies (ROC) whether they have accepted the appointment or not as the auditor of that company. The auditor had to file form-23B intimating acceptance of their appointment as auditor of the respective company.
- However, after introducing the Companies Act, 2013, every company must file the intimation about the appointment of an auditor as provided under the Companies Act, 2013and its Rules. Thus, all companies must currently file the intimation of appointment of auditor in form ADT-1 under the Companies Act, 2013.