Statutory auditor's death

The Board can fill casual vacancy u/s 224(6)(a) of CA 1956.

But, the accounts has been audited and signed by the expired auditor and tax audit has been uploaded.

So where is the problem is not clear.  Pl specify with  details. 

Dear Agarwal sir,

23B was not filed and so it will remain as such. Balance sheet will be filed now, but 23B will not be filed for 12-13. For 13-14 fresh auditor will file 23B. Is there any problem if 23B for 12-13 remain unfiled? Filing 23B is the responsibility of auditor, not the company. So, I think, there should not be any problem.

CS Swarup Sarkar.

Mr Sarkar you are right.  Filing Form 23B is responsibility of auditor and not of company.  You can file Form 23AC/23ACA giving SRN of Form 23B as Z99999999.

As regards new auditor, he is not required to file 23B on filling up casual vacancy by Board.  He has to file only after appointment in AGM [Ref.Sec.224(1A)].

Thanks