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LATE FILLING FORM 23B (Corporate Law)

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This query is : Resolved


( Author )
23 October 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 UPT TO 30TH SEPT. 2009, & NOW WE FILE THE FORM NO. 23B IN IST WEEK OF OCTOBER'2009 IN THIS SITUATION PLEASE TELL US THE STATUS OF PENALTY IF ANY FOR LATE FILLING FORM 23B.

THANKS

CA M.K. JAIN


Ankur Garg

( Expert )
23 October 2009

Hi,

In your case filing of form 23B was not required.
Filing of form-23B is required when company appoint you (statutory auditor) in the AGM under section 224(1).

In case of filling of casual vacancy under section 224(6) no need to file form 23B. When company re-appoint you as auditor in the AGM then filing of form-23B under section 224(1) wpuld be required.

Regards


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