05 August 2010
The auditor of a Pvt Ltd Co paid up cap( Rs 1.0 lacs) failed to submit Form 23B within 30 days of last AGM but continued in office and audited Books of current period.
Pl advise as to what should be filled in "SRN of Form 23B" while filing Form 23AC?
05 August 2010
The Ministry of Corporate Affairs (Ministry) has revised e-form 23AC effective from 28th September 2008 wherein filling in SRN of 23B was made compulsory. In many a cases, SRN of form 23B was not available which ultimately resisted to file e-form 23AC required to be filed pursuant to section 220 of the Companies Act, 1956 by the Companies.
Revised Instructions in respect of Point No. 10(e) of e-form 23AC which states that: “Enter the SRN of Form 23B filed in relation to the appointment of the auditor who has audited the attached balance sheet, if available. If the SRN of Form 23B is not available or in case information by auditor to ROC in Form 23B is not required to be filed, you may enter Z99999999”
Accordingly, in case you don’t get SRN of Form 23B, please enter Z99999999 and proceed filing of e-form 23AC.
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