15 December 2011
Agree with Neha... No fees for 23 B. But filing of 23 B is the duty of the Auditor which should be done within 30 days of gtting appointment letter from the Company.
16 December 2011
Filing of Form 23B is a statutory requirement u/s 224(1A) of the Co's Act,1956. Non compliance of the requirement under sec 224(1A) can be visited with a fine of 5,000/- and in case of continuing default, a further fine of 500/- per day .Please refer Section 629A of Co's Act,1956.