1. From 22nd July onwerd, there will be levy fee for filing of form 23B, my query is, who is liable to such fee (ie. Statutory Auditor or Appointing Company)? 2. And if, Appointing Company delayed in intimating to the Auditor then, even Auditor will be liable to pay sucy fee?
Every auditor appointed under 224 (1) shall within thirty days of the receipt from the company of the intimation of his appointment, inform the Registrar in writing that he has accepted, or refused to accept, the appointment. (Section 224(1A)). The intimation to the Registrar is to filed electronically by the auditor in Form No. 23B within 30 days of their appointment. The obligation to give notice to the Registrar is cast only on the auditors appointed under sub-section (1) of sections 224. Hence auditor is liable to pay filing fees for Form 23B including additional filing fees.