31 October 2013
Sir, Is it mandatory to file form 23B for first auditor appointment by the board of directors? If board of directors had appointed the 1st auditor of the company, as per my knowledge no need to intimate the 1st auditor appointment to the MCA (i.e no need to file form 23B). But, while filling Form 23AC, there is a mandatory column of SRN of Form 23B. So what i do as we aren't filed Form 23B bcz appointment made by board of directors?
31 October 2013
Yes, it is true that as per act only auditor appointed u/s 224(1) only required to appoint auditors,not required to give intimation who have appointed u/s 224(5)
But For e-filing Form 23 AC SRN of E-form 23B is required.
"If the SRN of form-23B not available or in case information by auditor to ROC in form-23B is not required to filed, you may enter Z9999999"
Hence you can file form 23AC as above instruction provided in instruction kit of MCA
Hence i can say you are not supposed to file form 23B for appointment of first auditor as it is not mandatory to intimate to ROC--and as it is first auditor appointment mca may aware of this and your 23AC also will be approved by MCA
. .*************************************** however as said by Ajay sir IT IS said that some practical difficulties are there so form 23b mandatory..same stand is confirmed by another popular expert... ***************************************** .. So you need to decide on this as per above discussion .. as i have not done in pracical(appointment of first auditor) i cannot help more than this . .************************************* however if i am in your situation . . i will not file form 23B, and would have file form 23AC with SRN as Z99999999 which is also stated in MCA form 23AC instruction kit . . I WILL UPLOAD AS ABOVE if it is approved well and good AND IF not approved,,i would have raised a complian with MCA helpdesk AND IF THEY ASK FOR RESUBMISION then i will file form 23B and again will do resubmission of FORM23AC .. . in the same way you take a move,,on your choice.. . . refer below discussion https://www.caclubindia.com/experts/auditor-intimation-intimation-to-roc-1489939.asp
31 October 2013
Procedure to file Form 23B (Appointment of First Auditor)
1. The company will call Board Meeting to appoint an statutory auditor at Board Meeting within one month from the date of incorporation of company. 2. Send letter of appointment to auditor within seven days from the appointment. 3. The auditor give letter of acceptance as auditor to the company. 4. The auditor also intimate ROC in Form 23B within 30 days from the date of acceptance of letter of appointment. 5. Form 23B can be download from www.mca.gov.in 6. Letter of appointment will be attached with Form 23b. 7. The SRN no will be generated with fee.
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