Form 23B

This query is : Resolved 

30 January 2010

Information by auditor to registrar on Appointment as an auditor.

1. While filing the Form 23B at MCA site there is an instruction kit along with the downloading option of Form 23B. At the end of the common Instruction kit a note is given "User is advised to refer to eForm specific instruction kit".

Plz let me know where is that kit???????

2. While filing the Form 23AC in Instructions to filing form it is mentiond there that in place of SRN No. u can type Z99999999.

My query is when it is compulsory to file Form 23B under section 224 sub-section 1A, for every*** auditor, what can be the case that SRN No. is not available to the auditor or he is not required to file it to ROC?????????????????

3. *** whether it is of public or private company????

CS Vandana Kacholia (Expert)
30 January 2010

1. its same which is along with respective eform.

2. mentioned Z99999999 as a SRN is an option which can be used if you are unable to track the actual SRN otherwise you should mention actual, it could be misplaced.

3. *** is "unless he is a retiring auditor" which is omitted.

others views are also invited.


$Anu* (Querist)
06 February 2010

Mam plz explain the line in point no. 2 "it could be misplaced."

3. And in 3. point my query is whether only public company auditor are required to file Form 23B or all(Public as well as private) companies according to the Companies Act,1956.

Ankur Garg (Expert)
06 February 2010

Hello Anu,

1. Regarding point 1 Ms. Vandana is correct. Simply use the instruction kit attached with the E-form 20B.

2. Whenever auditor is appointed or re-appointed in the AGM form 23B is required to filed with ROC by the auditor and SRN No. of this form 23B is used in form 23AC as reference.

If at the time of filing of form 23AC filing of form 23B is pending and SRN No. of 23B is not available then in form 23AC you may use the number Z99999999.

3. Form-23B under section 224 is applicable to all companies.

Revert if there is any doubt.

Best Regards

Ankur Garg (Expert)
06 February 2010

Find below more information about form 23B:

Obligation on the auditor to give intimation to the Registrar

Every auditor appointed under section 224(1) by a company in annual general meeting shall inform the Registrar in writing that he has accepted, or refused to accept the appointment [Section 224(1B)]. The information shall be given in e-Form 23B within a period of thirty days from the date of appointment in the AGM.

It is worth noting here that only the auditors appointed under section 224(1) are obliged to give notice of their appointment to the Registrar in e-Form No. 23B. Therefore, first auditors appointed by the Board of directors of a company pursuant to section 224(5) are under no obligations to give notice of their appointment to the Registrar.

$Anu* (Querist)
06 February 2010

Thanks Sir

One more point - what can be the cases when the SRN No. of Form 23B is

"not available" ??? except pending.

Jagruti (CS) (Expert)
09 February 2010

u can mention z99999999. ROC approves the form

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