the private limited company want appoint a auditor in board meeting within one month from date of incorporation of company but if i want file 23B form for MCA that ask only appointment of AGM Date so, how we have convey to MCA we are appointed Auditor any one guide me
please send to us this answer
rasekar89 @ yahoo.com
Sir,
Kindly note, Form 23B can be filed for Auditor Appointed in Board Meeting by selecting option "NO" (Radio Button) at Point No. 5 (a) namely; *Whether auditor has been appointed in the annual general meeting (AGM).
So, if you select that, auditor is not appointed in AGM, the disclosure is sufficient to state that Auditor is appointed in BM. Your company CIN will also reflect that its a new company. No need to mention AGM date also.
Further, You have to mention period of accounts at point No. 8 carefully, starting from Incorporation date to end date of first Financial Year...say, 31.03.2012..
Also, Form 23B need not be complusorily filed for appointment of first auditors as per section 224.
Yes Arpita, under Companies Act, First Auditor is under no obligation to file Form 23B. However, the ICAI has recommended to file Form 23B even by First Auditor.
At the time of filing balance Sheet with ROC, Form 23AC requires SRN of form 23B. If Form 23B is not filed, then no SRN can be generated. At present we can quote Z99999999 in place of 23B SRN in form 23AC if 23B SRN is not available. However this facility may not be available in future if MCA/ROC makes quoting of 23B SRN compulsory in Form 23AC. So, It is advisable to file form 23B incase of first Auditors.
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