30 January 2010
Information by auditor to registrar on Appointment as an auditor.
1. While filing the Form 23B at MCA site there is an instruction kit along with the downloading option of Form 23B. At the end of the common Instruction kit a note is given "User is advised to refer to eForm specific instruction kit".
Plz let me know where is that kit???????
2. While filing the Form 23AC in Instructions to filing form it is mentiond there that in place of SRN No. u can type Z99999999.
My query is when it is compulsory to file Form 23B under section 224 sub-section 1A, for every*** auditor, what can be the case that SRN No. is not available to the auditor or he is not required to file it to ROC?????????????????
3. *** whether it is of public or private company????
06 February 2010
Find below more information about form 23B:
Obligation on the auditor to give intimation to the Registrar
Every auditor appointed under section 224(1) by a company in annual general meeting shall inform the Registrar in writing that he has accepted, or refused to accept the appointment [Section 224(1B)]. The information shall be given in e-Form 23B within a period of thirty days from the date of appointment in the AGM.
It is worth noting here that only the auditors appointed under section 224(1) are obliged to give notice of their appointment to the Registrar in e-Form No. 23B. Therefore, first auditors appointed by the Board of directors of a company pursuant to section 224(5) are under no obligations to give notice of their appointment to the Registrar.