17 December 2009
Within one month of receipt of intimation from the Company about his re-appointment / appointment at the AGM. If the intimation is delayed by the Company, then CA is not responsible.
Generally the ROC do not penalise the CA for non-filing of Form 23B. But the company has to mention the SRN no. of the Form 23B filed by the CA in the next year's Form 23AC. Hence, proper compliance becomes important.
17 December 2009
I am also agree with the views of Mr. Rasheshshah. It is also important that scanned copy of intimation received from the company should be attached with the form
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