From no. 23b for appointment of auditor

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KISHOR GOHIL (Querist)
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22 July 2012 1)Is it Form No. 23b is compulary to file
with ROC?. please give exect answer as per company rule.

2) Now Last date for filed Form No. 23B is 4th August, 2012. but for which year this form required to file. If I can't file form 23B before due date what penalty imposed by the ROC.

3)What is the company rule about Form No. 23B.

4)Can we will filed our ROC Return for F.Y. 2011-2012 without 23B Form?

5) If in between auditor changed due to some reason what is the procedure and what will be due date for file the form 23B.

CS Ankur Srivastava

CS Ankur Srivastava (Expert)
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23 July 2012 1. Yes now form 23B is compulsory to file with ROC.

2. This is for the last year i.e. 2011-12.

3. The auditors must file form 23B withing 30 days of the date Company gives him the information about his appointment. And the Company is required to intimate the Auditors within 7 days of the AGM.

4. No you have to file form 23B.

5. In that case too you have to file form 23B. Even in that case the last date is 4th August.

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