Regarding form 23b

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CA Sumit goyal (Querist)
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30 October 2012 Dear sir,

as per companies act it is mandatory to file form 23b if auditor appointed in agm..if first auditor is appointed by director..then also it is required to file form 23 b??
if voluntary filed the form then whether penalty will be levied if filled after due date??

pls reply..

Thanks

Ajay Mishra

Ajay Mishra (Expert)
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30 October 2012 Hi

The Companies Act, is silent about the filing of Form-23B by first auditor. But in today's new Form-23AC mandatory required the SRN of Form-23B and it is also required to first auditor also.

But you can file Form-23B without late payment till 23.12.2012. So don't worry File 23B of First Auditor.

CA AYUSH AGRAWAL

CA AYUSH AGRAWAL (Expert)
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30 October 2012 First Auditor Form is to be Filed by Board/Auditor.

Now You have to File Compulsory.

Ajay Mishra

Ajay Mishra (Expert)
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30 October 2012 Hi

Form-23B should be filed by auditor and not by company. However it may be filed by company on behalf of Auditor.

CA AYUSH AGRAWAL

CA AYUSH AGRAWAL (Expert)
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30 October 2012 Dear Ajayji,

I Mean For First Auditor, 23B is Not Compulsory to Filed.
Read Wth 224(5).

23B is Not required in Case of First Auditor.

Ajay Mishra

Ajay Mishra (Expert)
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30 October 2012 Hi

I agree with you totally.

But Form-23AC demand SRN of Form-23B of Auditor.

CA AYUSH AGRAWAL

CA AYUSH AGRAWAL (Expert)
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30 October 2012 Yes, For That Its to be Filed.
But Many a Times, Its Practice in That Case, We Create SRN Dummy One.

Ajay Mishra

Ajay Mishra (Expert)
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30 October 2012 Yes, but the first auditor appointed by Board or General meeting filing of Form-23B is indirectly mandatory by demand of new Form-23AC.

I always suggest to everyone to file 23B.

Jiten Gupta

Jiten Gupta (Expert)
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30 October 2012 Agree with Ajay Ji. Form 23AC require SRN of 23B. So it is advisable to file 23B due to latest amendments.

Guest

Guest (Expert)

30 October 2012 Form 23B is not mandatory to be filed in the case of first appointment in board meeting but as per requirement of form 23AC, it is better to file it.