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Form 23b

Shipra Gupta (Article Assistant) (33 Points)

20 July 2012

What is the due date for filing Form 23B ?

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11 Replies

CS Mitesh Mehta (Company Secretary) (17139 Points)
Replied 20 July 2012

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

CS Ankur Srivastava (Company Secretary & Compliance Officer) (17858 Points)
Replied 21 July 2012

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.

Ankur Garg (Company Secretary and Compliance Officer) (114783 Points)
Replied 21 July 2012

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.

CS Ankur Srivastava (Company Secretary & Compliance Officer) (17858 Points)
Replied 23 July 2012

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

Niraj Saraf (Management Accountant) (26 Points)
Replied 25 July 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.

CS Ankur Srivastava (Company Secretary & Compliance Officer) (17858 Points)
Replied 26 July 2012

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

mukesh (articleship) (29 Points)
Replied 01 August 2012

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

CS Mitesh Mehta (Company Secretary) (17139 Points)
Replied 01 August 2012

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

Reshma (ACCOUNTANT) (38 Points)
Replied 03 May 2014

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

Nikhat Parveen (Accountant) (21 Points)
Replied 21 May 2014

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..

Vandana J Doshi (Practising Company Secretary) (12562 Points)
Replied 22 May 2014

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