One of my company is not received SRN No relating to auditor acceptance from the auditor ,the Auditor also not submitted to ROC but presently it required to give SRN no to filing of Annual Accounts to Roc But auditor said that for delay of filing Form 23B we are not responsible. The Company is responsible for late fee to pay.
It is the duty of the company to intimate within 7 days from the date of appointment of auditor. After that within 30 days from the receiving of letter the auditor will file Form-23B with ROC and auditor will pay for the same. However, it can recover from the company. It is no hard and fast rule that Form-23B filing fee.
If you are giving intimation late to the auditor then any additional cost on filing of Form-23B will be paid by company to auditor.
04 December 2012
If you have given in due date then it is the responsibility of auditor to pay additional fee of late filing. It is not the company responsibility.