A private ltd company was incorporated on 31/07/2013. As per the provision of the Comapnies Act, 1956, a company was required to intimate the first auditor regarding his appointment and the auditor so appointed was required to file form 23B. However the directors of the said company were not aware of such provisions and so didnt appoint any auditor. For the f.y. 2013-14, filing of form 23B by the first auditor was mandatory? if yes, how can such defect be rectified now?
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Filing of form 23b
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You can file 23 B under CLSS 2014 SCHEME.
Filing of form 23b by the first auditor was mandatory for the f.y. 2013-14 ?
Yes prasanna, filing of F 23B was required for the FY 2013-14.since the same is not done, you can file the same under CLSS 2014....
Under Companies Act, 1956, filing of Form 23B by First Auditors was not mandatory on their part, since the auditors were appointed by the Board and not by the Members.
If we read the section 224 carefully, auditor was required to file Form 23B, only when if he was appointed by the members. Trust many other expert have opined this way.
Filing form 23B is the responsibility of auditor up to fy 2013-14 but as per new companies Act,2013 company is required to file Adt-1 within 15 days of AGM for the appointment of auditor to hold office for the FY 2014 15
Thanks everyone..
Can anyone please guide me how to file form 23B for the f.y. 2013-14? On MCA website form 23B is not available. Is there any filing fees and / or additional fees which an auditor has to pay for delay in filing form 23B?
Hi Prasanna,
Form 23B is available on MCA site as of now and can be filed under CLSS 2014 with discounted filing fees.
PFA the Form for your ready reference.
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