For appointment of auditors we use to file form 23B as per the earlier companies act. In the new companies act which form has to be filed for intimation of appointment. I heard that we should file form GNL 1 & attach a scan copy of form 23B to it & file the same. Please let me know if this is correct ? This form is for general purpose, so can we use this for intimation of appointment also ?

Posted 2 years, 11 months ago by Mukesh Jain CA


Companies act 2013 has not rolled any formto be filed by auditor for appointment. The requirement to file form 23B is ruled out.

Now company only have to file the form for appointing auditor. Form ADT 1 has to be filed by companies for appointment of auditor.

Posted 2 years, 11 months ago by CA Pulkit Sharma


This was told to me in one of the forums that for the auditors who were appointed before the new companies act & intimations were not filed, we need to file form GNL 1 & attach form 23B as mentioned by me in this post.

Posted 2 years, 11 months ago by Mukesh Jain CA


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