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Appointment of auditor

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12 July 2012 Is filing of Form 23B mandatory now? How to find the relevant circular?
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CS Mitesh Mehta

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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.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
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.
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