Form 23b

MCA 2562 views 8 replies
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CA
38 Points Joined February 2010

Hi everyone !

This is urgent. Can anyone of you please let me know whether it is necessary to file FORM 23B in case of first auditor ? If a company is incorporated on 14.09.2011, then is it necessary to file it by today (last date for filing form 23B ) ? If it is not filed then we have to pay fees for the same or what ?

Please reply as soon as possible.

Thanks in advance

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On 11 August 2012 at 21:40 Report
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Student...Hoping to pass Inter
892 Points Joined April 2009
as per ma opinion...there is no such requirment for first auditors of co. to send an intimation in form 23b to roc.
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On 11 August 2012 at 23:00
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COMPANY SECRETARY
771 Points Joined February 2009

Hi,

 

There is no exemption for 1st Auditor to file form 23B. Therefore, Ist Auditor must file Form 23B within statutiry time period.

 

Thanks,

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On 13 August 2012 at 11:29
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MANAGER ACCOUNTS
2277 Points Joined August 2011

YES, AGREE WITH ABOVE EXPERT..

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On 13 August 2012 at 11:41
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Practicing CA
1889 Points Joined April 2012

Well, based on my opinion and based on the guidance provided to me by the experts..You are not requird to file form 23B.

 

The provision supporting my opinion is as under

 

If you appoint first auditor under proviso(a) or (b) of section 224(5), then there is no need to file form 23B because form 23B is required to be filed u/s 224(1) when auditor is appointed in AGM..

 

Wait for others to comment...

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On 13 August 2012 at 12:49
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Company Secretary
4210 Points Joined July 2010

No need to file form 23 B for the first auditor. However filing of the same will put you on safe side.

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On 13 August 2012 at 12:50
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Company Secretary
4210 Points Joined July 2010

No need to file form 23 B for the first auditor. However filing of the same will put you on safe side.

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On 13 August 2012 at 12:54
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Company Secretary 2004
1018 Points Joined April 2009

The first auditors is appointed by the Board upto the date of First Annual General Meeting. If they get reappointed in the AGM, form 23B will be filed otherwise Form 23B will be filed for the new auditors, so presently no need to file 23B.

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On 13 August 2012 at 13:48
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COMPANY SECRETARY
771 Points Joined February 2009

Hi, It may be possible that CA Darshak Shah is right, but Ramaya,s guide suggest to file Form 23B for 1st Auditors.

 

Thanks,

 

 

 

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On 13 August 2012 at 16:20


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