Section-224(1A) of Companies Act, 1956
This query is : Resolved
30 October 2009
As we know that, Company is required to give intimation to auditor after appointment in the General Meeting within Seven days, And the Auditor has to file Form-23B within 30 days of receipt of intimation from the company about whether he has accepted the appointment or refused it with ROC,
My question starts here, that if Auditor fails to file Form 23B with ROC within 30 days, What are the consequeses under Company Laws, or any other applicable Acts, Rules & Regulations.
As we know that, Company is required to give intimation to auditor after appointment in the General Meeting within Seven days, And the Auditor has to file Form-23B within 30 days of receipt of intimation from the company about whether he has accepted the appointment or refused it with ROC,
My question starts here, that if Auditor fails to file Form 23B with ROC within 30 days, What are the consequeses under Company Laws, or any other applicable Acts, Rules & Regulations.
30 October 2009
No penalty is prescribed. Late filing can be done with no fees.
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