Requirement of filing form 23 b

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ankit aggarwal (Querist)
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13 September 2014 Dear Sir/ Madam, please suggest me, if in the annual filing of fy-12-13, a chartered firm has been appointed for the next year as per roc form 23 b, but due to its (ca firm) resignation for the next year & appointment of a new ca firm, there is any requirement to file a fresh roc form 23 b, for the appointment of the new ca firm.
if yes, then; in how many days it is to be filed from the date of resignation of the old ca firm.

c.bakshi

c.bakshi (Expert)
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14 September 2014 as per the Section 139 (8) the vacancy shall be filled by the board by convening an EGM within 3 months on the recommendation of the board if the vacancy of office is due to Resignation by Auditor, A form ADT-1 handwritten along with GNL -2 be filed by the company and shall hold the office till the conclusion of next AGM