can a form 23B filed twice with MCA

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YOGESH MANTRI (Querist)
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10 January 2011 auditor appointed in AGM has resigned & new auditors has been appointed by ordinary resolution in EGM

auditor resigning had filed the 23B with MCA, now my query is can a incoming auditor file the 23B ?

udit sharma

udit sharma (Expert)
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10 January 2011 Hi...

As per the provisions of section 224(1A) of the Companies Act,1956 an Auditor appointed as such at the AGM of the Company has to give the intimation of his apointment in Form 23B to the ROC within 30 days from the receipt of his appointment from the Company.

Any casual vacancy caused due to the resignation of the previous Auditor has to be filed with the consent of the members by way of an Ordinary resolution at the General Meeting of the Company. The Auditor so appointed is not statutorily required to file Form 23B with the ROC but it is a good practice that the incoming Auditor should give the intimation of his appointment in the Company to the ROC. No filing fees is payable with Form 23B.

Yes, the incoming Auditor may file Form 23B with the ROC.

Regards

CS Udit Sharma

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