We are the first auditor of a Public Ltd unlisted Company. We were appointed within 30 days of Incorporation of company, but we have not yet filed Form 23B to ROC.
1. Is it necessary because it is not mandatory for the first auditor to intimate ROC about his appointment? Please clarify?
2. If filing is necessary then if we file Form 23B now, there is a late fine charged by ROC, how can we avoid it?
03 June 2013
Form 23B is required to be filed only in case of Appointment of Auditors in General Meeting. In present case, since appointment is not in General Meeting, filing of Form 23B is not mandatory.
Also, in case you choose to file it voluntarily, you cant avoid additional fees.
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