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FORM 23B UNDER COMPANY ACT (Audit)

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This query is : Resolved


( Author )
19 September 2009

MY QUERY IS, A PVT. LTD. CO. WHOSE AUDITOR HAS BEEN EXPIRE APPOINT ME AS AUDITOR IN JULY'09, WRONGLY WE HAVE NOT FILE THE FORM 23B IN ROC, IN THIS SITUATION PLEASE TELL US THE PROCEDURE FOR FILLING THE FORM 23B OR PENALTY IF ANY FOR LATE FILLING FORM 23B.

THANKS

CA M.K. JAIN


Ankur Garg

( Expert )
20 September 2009

Hello Sir,

As per section 224(6) you have been appointed by board to fill casual vacancy. Right now u r not supposed to file form 23B.

Form 23B is required to be filed under section 224(1).

Liability to fill 23B arise when you r appointed as auditor in the next AGM by the shareholders.

No fees has been prescribed for 23B in law and no late fee.

Regards


Ankur Garg

( Expert )
20 September 2009

Also read my recent Articles on Audit posted in the article/student section.


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