Auditors appointment
This query is : Resolved
Hitesh Khandelwal
(Querist)
05 October 2013
Is it mandatory for an auditor to intimate the ROC about his appointment as Statutory auditor of a company within 30days of receipt of intimation from Co.
05 October 2013
if the auditor is first auditor of company then ans is no else yes.
Ajay Mishra
(Expert)
05 October 2013
Yes, it is mandatory to file Form-23B to every auditor including first auditor.
Ajay Mishra
(Expert)
05 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.
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.
Hitesh Khandelwal
(Querist)
05 October 2013
What is the penalty for non filing of Form 23B.
Ajay Mishra
(Expert)
05 October 2013
You will pay only additional fee for late filing.
The maximum fine is nine time of normal fee.
The maximum fine is nine time of normal fee.
Hitesh Khandelwal
(Querist)
05 October 2013
That is 200 for 30 days I think....and further on
Ajay Mishra
(Expert)
05 October 2013
Rs. 200 is normal fee for 30 days.
Go to the following link:
https://www.mca.gov.in/Ministry/latestnews/CircularFEE_22nov2010.pdf
Rs. 200 is normal fee for 30 days.
Go to the following link:
https://www.mca.gov.in/Ministry/latestnews/CircularFEE_22nov2010.pdf
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Hitesh Khandelwal
(Querist)
05 October 2013
Thank you Ajay Ji for your quick reply.
Ajay Mishra
(Expert)
05 October 2013
My Pleasure.............
05 October 2013
No initimation required to roc in case of first auditor as per sec 224(5) of companies act 1956 also refer following link.
https://www.caclubindia.com/experts/company-appointed-auditors-1459889.asp#.Uk_JMdKJWi4
https://www.caclubindia.com/experts/company-appointed-auditors-1459889.asp#.Uk_JMdKJWi4
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