Procedure for Filing of Annual accounts and Returns

Audit Manager

Dear all,

what is the procedure for filing of annual accounts and Returns of the private limited Company. In the present case, one of my client hot filed the annual accounts and returns for the last 2 years. Is it possible to file Form 23B for the previous year also, since it is mandatory for filing form 23AC.

In another case, company name has been changed during the present financial year, can anyone suggest the steps for filing the annual accounts and returns for last 2 years.

kindly suggest.....


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Chartered Accountants

First of all u have to be filled Form 23B i.e Auditor appoitment.

Thereafter u can file all the returns with roc. if u have any more query pl contect me at mishra.abhash25 @




COMPANY SECRETARY NCFM (Corporate Governance )


first of all update ur master data then file the form 23B. and after that do annual filling.



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