ROC filing

This query is : Resolved

Bhakti (Querist)
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06 February 2010 The companiy is not falling under tax audit clause and hence no tax audit is carried out and hence no audit report(CARO) has been issued.
While ROC filing of 23AC, Whether accounts were audited or not? In that section NO option is not allowed to be selected.
If i write yes then what should be entered as audit report date? as there has been no audit report.

NEHA SARAF (Mcom, CA , CS)

NEHA SARAF (Mcom, CA , CS) (Expert)
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06 February 2010 Date of Signing the balance sheet

Bhakti

Bhakti (Querist)
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06 February 2010 Thanks.
But the auditor has not signed the balance sheet. The ok?
Also ROC filing needs to be done by the statutory auditor only? As the forms 23AC and ACA,20B requires digital signature of CA also.

Rasesh

Rasesh (Expert)
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06 February 2010 The CARO report is issued by the Statutory auditor and not the tax auditor.

The tax audit status of the company has not connection to the ROC filing.

The Statutory auditor has to sign the balance sheet before you file it with ROC. The ROC filing can be done by any director of the company. The CA signature on the Forms that you are referring to is a certification which can be done by any practising CS, CWA or CA.

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