Form 23b

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Sushant Mahajan (Querist)
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26 July 2012 Can anyone tell me that form 23b for the F.Y. 2012-13 is to be filed with Annual return of the concerned company or we can just submit it anytime?

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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26 July 2012 Every statutory auditor appointed by the company in the Annual General Meeting under section 224(1) of the Companies Act, 1956 in form 23B has to intimate whether he has accepted the appointment or not to the concerned Registrar of Companies, within 30 days of the intimation received from the company by the auditor.

Ministry of Corporate Affairs vide circular number 14/2012 dated 21.06.2012 had imposed fees on Form 23B (Information by auditor to Registrar) w.e.f. 22/07/2012.

Kindly note that the last date for filing the Form 23B without fee has been extended for two weeks. Fee shall be charged on any eForm 23B filed on or after 5th August, 2012.

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SANYAM ARORA

SANYAM ARORA (Expert)
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26 July 2012 Agreed with the expert

CS Ankur Srivastava

CS Ankur Srivastava (Expert)
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27 July 2012 Form 23B is always filed after the appointment of auditors, it is not to be filed with annual filing.

However, it was the general practice that form 23B was filed at the time of annual filing.

to remove this practice, the ministry has mandated the fee on form 23B and now it is to be filed withing 30 days the auditors get intimation form the company about his appointment. Otherwise late fee will be imposed.

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Sushant Mahajan

Sushant Mahajan (Querist)
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18 June 2013 Thank you Sir

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