14 May 2014
In my case casual vacancy of Auditor by resignation arising on 15/08/2013 and our firm appointed as auditor on 25/08/2013 for Financial Year 2012-13 but we are not file Form 23B till the date.
now we want to file annual return of company in that form they are required SRN of Form 23B. when now we are trying to file 23B they are not accepted. as new form and procedure are applicable.
I want to know how our firm appoint as auditor and its procedure? and filing of annual return?
14 May 2014
Earlier, we can file default 'Z999999' for SRN of Form 23B in Annual Return 23AC. But now, it will be difficult in AOC-4 due to stringent provisions mentioned at circular no. 10/2014 (MCA). AOC-4 will only be pre-certified by only another practising CA. 23B can't be filed now. Company can file ADT-1 for same.
16 May 2014
Sir thanks for reply. form 23AC required SRN of 23B so what we fill in this Box it is mandatory filled. and sir please give detail for filing procedure of ROC return. Sir ADT-1 is Attachment form than how to file it.
17 May 2014
ADT-3 can't be filed by previous auditor now in your case. It is under the new Act. It is ADT-1 to be filed by company which will serve your purpose for Annual Return Filing.
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