Form 23b

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 July 2013 In a private Company an Auditor was re-appointed in AGM in September 2012 for the year 2012-13. He has not filed Form 23B with ROC. Later he wanted to resign and we are to be appointed as Statutory Auditors for the year 2012-13. What will be the correct procedure to give effect to such resignation and our appointment in the current date? Also any fine or penalty will be involved if we ask for his resignation in current date and then our appointment in current date for the year 2012-13

Ajay Mishra

Ajay Mishra (Expert)
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02 July 2013 Hi

The auditor will file Form-23B who was appointed on AGM in September. Form-23B will be filed with additional fee.

After filing of Form-23B you will take the resignation of such auditor and call board meeting for holding EGM for appointment of auditor.

After appointment such auditor will file Form-23B for the FY 12-13.

In coming AGM you can appoint your old auditor for the FY 2013-14.

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