Form 23b with roc


This query is : Resolved 

(Querist)
18 November 2013 1.Filing of Form 23B within due date (within 30 days of AGM), whether any fees to be paid or its free?

2.Whether Auditor has a right to claim the Fees paid for filing Form 23B with ROC from its Clients?

3. Who is primary liable for filing Form 23B with ROC- Auditor or client?

4. IF Auditor Fail to File Form 23B with in due dates, who is liable to bear the Penalty or late fees - Auditor or Client?

5.Can Auditor will ask reimbursement of Fees paid including Late Fees paid for filing form 23B form Clients?Any remedy to clients or objection ?


Ankur Garg (Expert)
18 November 2013 1. Filing of Form 23B is not free. You have to pay roc fees for form 23B.
2. Legally Auditor has no right to claim the Fees paid for filing Form 23B with ROC from its Clients. However rest is dependent on the mutual understanding between auditor and client.
3. Auditor is primary liable for filing Form 23B with ROC.
4. Of course Auditor will be liable to to bear the Penalty or late fees if fail to File Form 23B within due dates.
5. Auditor cannot ask for reimbursement of Fees paid including Late Fees paid for filing form 23B form Clients. However rest is dependent on the mutual understanding between auditor and client.

Ankur Garg (Expert)
18 November 2013 However if client is responsible for the delay in filing form 23B, then auditor can ask for the reimbursement of late fee amount from client.

Delay from client may be due to non submission of AGM appointment letter.

Ajit Bhati (Querist)
30 November 2013 Thank you for your Valuable suggestion


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