19 September 2009
MY QUERY IS, A PVT. LTD. CO. WHOSE AUDITOR HAS BEEN EXPIRE APPOINT ME AS AUDITOR IN JULY'09, WRONGLY WE HAVE NOT FILE THE FORM 23B IN ROC, IN THIS SITUATION PLEASE TELL US THE PROCEDURE FOR FILLING THE FORM 23B OR PENALTY IF ANY FOR LATE FILLING FORM 23B.
As per section 224(6) you have been appointed by board to fill casual vacancy. Right now u r not supposed to file form 23B. Liability to fill 23B arise when you r appointed as auditor in the next AGM by the shareholders.
No fees has been prescribed for 23B in law and no late fee.
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