Hi !
Can anyone help me regarding dis case- A company being incorporated on 28.02.2011, and its accounts have been prepared till 31.03.2011 then in case of filling FORM 23B we have to show the which date as the date of AGM and the period for which auditor is appointed ? Assume if AGM is not being help up with in 9 months from the date of closing of accounts i.e 31.03.2011 then in that case what should have been done ?
Please note, the First Auditor of the Company are appointed in Board Meeting, that too within 1 Month from date of Incorporation. So question to wait for Auditor's appointment in AGM & then filling of Form 23B, does not arise.
Further 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). Thus No need to mention AGM date.
Further, You have to mention period of accounts at point No. 8 carefully, starting from Incorporation date to end date of first Financial Year...as per information provided by you, From 28.02.2011 TO 31.03.2011 (Note the word "PERIOD" is mentioned in the Form 23B & not the "Financial Year" or "Year")
Malhotra Rajesh & Associates
New Delhi
B.Com
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S.B.G. & CO. CHARTERED ACCOUNTANTS
New Delhi
CA Inter
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CCI
Pro
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