03 August 2012
Sir can anyone please let me what action shall be taken at the Company and auditor if we fail to file just form 23 B with mca for 2 years ??
04 August 2012
You can clear your pendency without payment of fees till 5th August, 2011 pursuant to the circular 22/2012,thereafter fees shall be levied..
In case of scrunity , the ROC may ask for the explanation for non filing 23B and can impose penalty accordingly.
04 August 2012
You are right Sir.The last date has been extended
Guest
Guest
(Expert)
04 August 2012
Kindly note that the Ministry vide circular number 22/2012 dated 03/08/2012 has further extended the last date for filing the Form 23B without fee. Fee shall be charged on any eForm 23B filed on or after 12th August, 2012. You are therefore advised to file the pending eForms within the time limit to avoid any last minute rush.
04 August 2012
neha but 224(1A) Every auditor appointed under sub-section (1), 2[***] shall within thirty days of the receipt from the company of the intimation of his appointment, inform the Registrar in writing that he has accepted or refused to accept, the appointment. but the appoint in not in pursuant to section 1
Guest
Guest
(Expert)
04 August 2012
I agree with you that intimation by auditor as per section 224 is applicable in case auditor is appointed in AGM.
But it is however advisable to make the filing of form 23B in case of first auditor so that we can use its SRN for entering in Form 23AC at the time of filing BS for the first year.