In Form No. 23B (Auditors' Intimation to ROC) date of last AGM has been entered?
and In Form 20B,23AC,23ACA which date of AGM is entered, as per 23B or current year AGM Date?
Please Specify the Same.
Dhiru (CA Final Student) (71 Points)
08 October 2012In Form No. 23B (Auditors' Intimation to ROC) date of last AGM has been entered?
and In Form 20B,23AC,23ACA which date of AGM is entered, as per 23B or current year AGM Date?
Please Specify the Same.
Smriti Dhawan
(Company Secretary )
(347 Points)
Replied 08 October 2012
Form 23B filed under Section 224(1A) of Companies Act, by auditor of the Company within one by month from the date Company has intimated the Auditor. and Company must intimate to the Auditor within 7 days of AGM. So if AGM is held for the year 2011-12 in Sep 2012, Form 23B is filed for his appointment in 2012-13. Date of AGM SEP 2012 (as the case maybe) will be filed in the Form.
Form 20B, Form 23AC and ACA filed within 60 and 30 days respectivley from date of AGM. Accounts are finalised for the year 2011-12 , AGM date ie. Sep 2012 will be given in the Form.
So, you are right both Forms 23AC, 23ACA , 20B and 23B contains same date of AGM. if filed for the same year.
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