Filing of form 23b

Thank you Sir, but as per section 224(1A) only auditor who is appointed in AGM is required to file Form 23B....First auditor is not appointed in AGM.....so why we require to file 23B for them?

Dear Nupura,

Going strictly by the words you are right that first auditor need not give intimation to the Registrar in Form 23B.

But if you will not file 23B then you will not be able to file Balance sheet for the year for which first auditor is appointed with ROC as SRN No. of 23B is required for filing Balance sheet. 

As per section 224 except first auditor all auditors are required to file form 23B to the ROC within 30 days of the date they get intimation of their appointment.

However, you should file form 23B for the first auditor as well.

Dear Sir/Madam,

My question is, One of our client recently has taken over (purchased) an existing company and we are appointed as auditor. Since it is an extra ordinary general meeting and not an AGM, I want know whether Form 23B is to be filed in this case or not. We have taken an intimation for the appointment from them. Please let me know.

Yes you have to file Form 23B

Thanks Sir, If date of intimation letter exceeded one month, then what to be done?

You have to file 23B with additional  filing fees.

But Sir,

         Filing of Form 23B is free as per my knowledge.

From 22 nd July onwards fees are effective for 23B....!!!

Yes

As per recent MCA General Circular No. 14/2012 F.No. 17/187/2011 CL.Vdated 21/06/2012 now applicable fees for Form 23B is as per Schedule X of the Act 

Ok, Thanks Ms.Nupura, Tkanks Mitesh Sir. Thanks very much for the news.

W.e.f. 22nd July, form 23B has been included in Schedule X and fees shall be charged on filing of such form according to the Schedule X.

Ministry vide circular number 14/2012 dated 21.06.2012 had imposed fees on Form 23B (Information by auditor to Registrar) w.e.f. 22/07/2012. Kindly note that the last date for filing the Form 23B without fee has been extended for two weeks. Fee shall be charged on any eForm 23B filed on or after 5th August, 2012.