How to intimate the roc for appointing the auditor

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 December 2014 If auditor fails to file form 23B with ROC from the f.y. 2009-10 to 2013-14 and he want to file it now, what is the procedure for filing intimation(appointment of auditor) to ROC and what form shall be used for that?
Please let me know whether penalty or other late filing fees is applicable or not. We need late fees calculation part also.

Thanks in Advance.

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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24 December 2014 you can file 23B under COMPANY LAW SETTLEMENT SCHEME, 2014 (CLSS-2014)you have to pay Only 25% Of Payable Additional Fee. Can File 23B before 31/12/2014