Form 23b

30 days from the date of receipt of intimation of appointment from the company.

Every Company is required to appoint a auditor in each Annual General Meeting, to hold office form the concludion of that meeting untill the conclusion of the next Annual General Meeting and shall withing seven days of the appointment, give intimation thereof (along with the certified copy of Ordinary Resolution) to the auditor so appointed.

Every auditor appoint as above shall within 30 days of the receipt of such information from the Company inform the ROC in form 23B that he has accepted the appointment.

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. You are therefore advised to file the pending eForms within the time limit to avoid any last minute rush.

The Last date for flling form 23B without any fee has bee nextended upto 5th August, 2012.

What are the difficulties companies going to face if its statutory auditor doesnt file form 23B on time, ie, within 4th Aug?

Please Clarify. 

After that period the Auditors are requied to pay fee on form 23B in accordance with Schedule X along with late fees.

Sir, Please tell me if the auditor does not file the form 23B within 30 days but file it before 5th august 2012 whether late fees is charged for filling the form

No fees will be charged if you file it with it before 5th august 2012

I am doing the Annual filing for Fy 2012-13, but unable to download form 23B ( information by auditor for appointment). 

I have missed to file form 23B for f.y. 2013-14. Now i want to file the same, so what is the procedure because as per new companies act 2013 new forms have been updated at the mca site. so i am confused that now i will file new form or the same old form 23b with necessary penalty??

please help..

The form 23B no longer exists in the MCA site...so you will have to use the new form ADT 1 only.....take a print out of the form, fill in the details, get it signed as per requirements, scan it, attach the pdf in form GNL 2 and upload.....You can also check the MCA circular in this regard to confirm the process before filing ( advisable).....it is general circular 9/2014...

Secondly the same is no longer required to be filed by the Auditor...it is to be filed by the Company.....

Regards