Information by auditor to registrar

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 July 2012 MCA issued circular no. 14/2012 dt. 21.06.2012 that Last date for uploading Form 23B(Information by auditor to Registrar) is 22.7.2012 now extented on 05.07.2012.
One of the auditor has not filed form 23B for F.Y. 2010-11 and F.Y. 2009-10
I would like to ask that whether above said circular is applicable only for F.Y. 2011-12 or also applicable for all Previous Year.

Ajay Mishra

Ajay Mishra (Expert)
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23 July 2012 Hi

The said Circular will be applicable for the FY 2011-12 of which auditor has not filed Form 23B with ROC.

No need to file Form-23B for 2009-10 if the Annual filing has been made by you.