23b filing for newly incorporated company
This query is : Resolved
18 October 2013
Is the filing of 23B form compulsory for an auditor of a newly incorporated company .i.e. the first auditor also appointed by Board of Directors?
Since, in the circular which mandated the compulsory filing of form 23b, its stated
that 23b form should be filed by an auditor appointed in the AGM, I m confused
whether its compulsory for first auditor of the company because he was not
appointed in an AGM.
If its not mandatory, then what will we fill in 23AC form for that period in the
column of SRN of 23B?
Since, in the circular which mandated the compulsory filing of form 23b, its stated
that 23b form should be filed by an auditor appointed in the AGM, I m confused
whether its compulsory for first auditor of the company because he was not
appointed in an AGM.
If its not mandatory, then what will we fill in 23AC form for that period in the
column of SRN of 23B?
18 October 2013
It is required for both. The Provision of filing of Form-23B withe ROC is apply to both, first as well as subsequent appointment.
When you file your first Form-23AC they demand SRN of Form-23B, in that case you will give the details of your first auditor.
So, as per requirement of Form-23AC, form 23B is mandatory for all appointments.
When you file your first Form-23AC they demand SRN of Form-23B, in that case you will give the details of your first auditor.
So, as per requirement of Form-23AC, form 23B is mandatory for all appointments.
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Opting our of sec 44AD
- GST Treatment of Insurance Commission for Existing GST Holder
- SALE OF MOTOR CAR BY REGISTERED INDIVIDUAL
- Multiple trade mark
- Transporter Declaration form
- Regarding TDS Applicability For Director Remuneration
- LC charges in relation to Asset purchased should be Capitalised ?
- Value of property in capital gain
- Regarding appeal to GSTAT
- Copyright software
- Invoice V/S Goods receipt Note Date
- Form 121 & TDS deduction
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
