as per companies act it is mandatory to file form 23b if auditor appointed in agm..if first auditor is appointed by director..then also it is required to file form 23 b?? if voluntary filed the form then whether penalty will be levied if filled after due date??
The Companies Act, is silent about the filing of Form-23B by first auditor. But in today's new Form-23AC mandatory required the SRN of Form-23B and it is also required to first auditor also.
But you can file Form-23B without late payment till 23.12.2012. So don't worry File 23B of First Auditor.
30 October 2012
Yes, but the first auditor appointed by Board or General meeting filing of Form-23B is indirectly mandatory by demand of new Form-23AC.
30 October 2012
Agree with Ajay Ji. Form 23AC require SRN of 23B. So it is advisable to file 23B due to latest amendments.
Guest
Guest
(Expert)
30 October 2012
Form 23B is not mandatory to be filed in the case of first appointment in board meeting but as per requirement of form 23AC, it is better to file it.