21 July 2012
We have filed all return Form-66, Form-20B but not filed 23AC & 23ACA within due date for the F.y. 2010-11, now 23AC & 23ACA is still pending for filling.
Last date of Form 23B filing with ROC without fees 22.7.2012.
My Query is as under:
1. If We have to file Form 23AC & 23ACA after 22.7.12, will form 23B SRN no. for the f.y. 2010-11 is mandatory to filing with 23AC & 23ACA or use Z888888888 which is earlier use.
You are expected to file form 23B, when you get appointed as statutory auditors for the financial year 2011-12.
For an example for the financial year 2011-12 the auditor must be appointed in the AGM of 2010 i.e. 30th September, 2011. You must have filed form 23B within 30 days of that.
Every Company is required to appoint a auditor in each Annual General Meeting, to hold office form the concludion of that meeting untill the conclusion of the next Annual General Meeting and shall withing seven days of the appointment, give intimation thereof (along with the certified copy of Ordinary Resolution) to the auditor so appointed.
Every auditor appoint as above shall within 30 days of the receipt of such information from the Company inform the ROC in form 23B that he has accepted the appointment.
21 July 2012
Ministry vide circular number 14/2012 dated 21.06.2012 had imposed fees on Form 23B (Information by auditor to Registrar) w.e.f. 22/07/2012. Kindly note that the last date for filing the Form 23B without fee has been extended for two weeks. Fee shall be charged on any eForm 23B filed on or after 5th August, 2012.