Appointment of auditor
This query is : Resolved
Kaushal Jha
(Querist)
12 July 2012
Is filing of Form 23B mandatory now? How to find the relevant circular?
CS Mitesh Mehta
(Expert)
12 July 2012
As per Sec.224(1) of The Companies Act,1956 it is mandatory for the company to inform to Auditor about his appointment within 7 days of AGM in which he has been appointed and Auditor has to file form 23B within 30 days from receipt of this information.
Till now no one was following this strictly but after introduction of new Form 23AC w.e.f. 28.9.2008, Form 23B has to be filed before filing Form 23AC since SRN no. form 23B has to be mandatorily mentioned in Form 23AC.
Intimation letter received from company is to be attached with Form 23B.
Till now no one was following this strictly but after introduction of new Form 23AC w.e.f. 28.9.2008, Form 23B has to be filed before filing Form 23AC since SRN no. form 23B has to be mandatorily mentioned in Form 23AC.
Intimation letter received from company is to be attached with Form 23B.
12 July 2012
Further,hitherto e-form 23B filing was free of fees. Now filing fee has been fixed vide general circular 14/2012 dated 21-06-2012.
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
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- EPF ECR NEW RULES Sep 17th 2026
- Transfer of Physical Stock Between Two Proprietorship Concerns
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Taxation of crypto futures in India Fy 2026- 2027
- Issuing of delivery challan by seller of goods
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
