Case 1 :- If the company(Private Limited) is incorporated in AUg. 2012, & they have appointed 1 auditor, but they have not intimated the same to ROC and even the auditor also not intimated the same to the ROC.
29 October 2013
In my opinion you no need to pay any additional fee as per company act
Appointment of First auditor:
Sec.224(5)- First auditors are appointed by board of directors in board meeting with in one months from the date of incorporation.
And auditor is not required to intimate to ROC about his acceptance/ refusal of such appointment as a first auditor
Please note auditor required to intimate to ROC about his acceptance or refusal with in 30 days from receipt of intimation is applicable only if the auditor is appointed under section 224(1) hence in my opinion if appointment of auditor is done by board resolution not required to file form 23B
"If the SRN of form-23B not available or in case information by auditor to ROC in form-23B is not required to filed, you may enter Z9999999"
Hence you can file form 23AC as above instruction provided in instruction kit of MCA
Hence i can say you are not supposed to file form 23B for appointment of first auditor as it is not mandatory to intimate to ROC--and as it is first auditor appointment mca may aware of this and your 23AC also will be approved by MCA
In my knowledge i am correct ,there is no problem in efiling of 23AC because there is support from instruction kit, as per act also we are not escaping so no problem . . other wise you have to pay 9 times of additional fee and can send form 23B . . i recommend to file as per my instructions, i guess forms will be approved. . .
Suppose for fy 12-13, intimation to RoC for auditor appt has been filed and thereafter intimation for fy 11-12 was filed. I want to ask that is it necessary to file form 23B year wise only.. and due to this, can other form like form 23AC,ACA will not be approved? Just for my information..
i) Is it necessary to first,file 23B for fy 12-13 and then only we should file for fy 13-14 ?
ii) If we have filed for 13-14 first and thereafter for 12-13(with late fee), then due to this, Will this be problem in approving form 23AC & ACA filed for fy 12-13, by related RoC...
CAclubindia
