Regarding form 23b
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
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.
Now You have to File Compulsory.
Form-23B should be filed by auditor and not by company. However it may be filed by company on behalf of Auditor.
I Mean For First Auditor, 23B is Not Compulsory to Filed.
Read Wth 224(5).
23B is Not required in Case of First Auditor.
I agree with you totally.
But Form-23AC demand SRN of Form-23B of Auditor.
But Many a Times, Its Practice in That Case, We Create SRN Dummy One.
I always suggest to everyone to file 23B.
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