Filing of 23b
This query is : Resolved
05 September 2013
Is a first auditor of a company compulsorily need to file 23B with ROC?
If no then under which section/sub-section/clause/rule of Companies Act,1956.
If no then under which section/sub-section/clause/rule of Companies Act,1956.
05 September 2013
First auditor is ,generally,appointed by board of directors. Hence no need to file form 23B as a corollary to section 224(1A) of the Companies Act,1956. But unless you give the SRN of form 23B, you can't file form 23AC.
Hence 1st auditor is also compelled to file form 23B.
Hence 1st auditor is also compelled to file form 23B.
05 September 2013
Agreed with Expert opinion.
From the FY 2011-12 the MCA has made mandatory to file Form-23b with ROC by appointed director.
Generally Companies Act, 1956 does not provide any provision for first auditor to intimate ROC.
But indirectly as per the requirement of Form-23B, it is mandatory to file Form-23B for first auditor.
From the FY 2011-12 the MCA has made mandatory to file Form-23b with ROC by appointed director.
Generally Companies Act, 1956 does not provide any provision for first auditor to intimate ROC.
But indirectly as per the requirement of Form-23B, it is mandatory to file Form-23B for first auditor.
05 September 2013
I would also second the opinion of experts.
Form-23B filing is required by section 224(1) for regular auditor appointed by the shareholders in AGM. Appointment of first auditor is covered by section 224(5) and there is no need to file form 23B for first auditor. It is quite settled now.
Thanks
Form-23B filing is required by section 224(1) for regular auditor appointed by the shareholders in AGM. Appointment of first auditor is covered by section 224(5) and there is no need to file form 23B for first auditor. It is quite settled now.
Thanks
05 September 2013
Ya no need to file form 23. For filing form 23ac you just put Z9999999 and file the form . all the best.
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