11 February 2012
WHAT IS THE CONSEQUENCES OF NOT FILING FORM 23B IN TIME?
SAMPLE: WHAT IF THAT A PRIVATE LTD. COMPANY HAS APPOINTED AN AUDITOR OTHER THAN RETIRING AUDITOR AND THE COMPANY HAS RIGHTLY COMPLIED ITS PART OF LAW BUT AFTER APPOINTMENT THE AUDITOR HAS NOT FILED THE FORM 23B WHICH HAS TO BE FILED WITHIN 30 DAYS from the receipt of Intimation of his appointment from the Company. THE CASE IS OF F.Y. 2010-11. AND WHETHER THE AUDITOR CAN NOW FILE THE FORM 23B.