18 November 2013
1. Filing of Form 23B is not free. You have to pay roc fees for form 23B. 2. Legally Auditor has no right to claim the Fees paid for filing Form 23B with ROC from its Clients. However rest is dependent on the mutual understanding between auditor and client. 3. Auditor is primary liable for filing Form 23B with ROC. 4. Of course Auditor will be liable to to bear the Penalty or late fees if fail to File Form 23B within due dates. 5. Auditor cannot ask for reimbursement of Fees paid including Late Fees paid for filing form 23B form Clients. However rest is dependent on the mutual understanding between auditor and client.
18 November 2013
However if client is responsible for the delay in filing form 23B, then auditor can ask for the reimbursement of late fee amount from client.
Delay from client may be due to non submission of AGM appointment letter.
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