LATE FILLING FORM 23B

This query is : Resolved

MANOJ KUMAR JAIN (Querist)
Follow

23 October 2009 WE HAVE APPOINTED A AUDITOR IN CASE OF CASUAL VACANCY ARRISE DUE TO DEATH OF PREVIOUS AUDITOR, WRONGLY WE HAVE NOT FILE THE FORM NO. 23B IN TIME & TODAY WE HAVE FILE THE FORM 23B AFTER 30 DAYS PRESCRIBED LIMIT OF RECD. OF APPOINTMENT LETTER, PLEASE CLARIFY THE POSITION IN SUCH SITUATION.

Ankur Garg

Ankur Garg (Expert)
Follow

23 October 2009 Hi,

In your case filing of form 23B was not required.
Filing of form-23B is required when you appoint statutory auditor in the AGM under section 224(1).

In case of filling of casual vacancy under section 224(6) no need to file form 23B. When you re-appoint this auditor in the AGM then you have to file form-23B under section 224(1).

However if you have done this there is nothing to worry about.

Regards