08 August 2013
In Private Limited Companies or Public Limited Companies, Statutory Auditor who is appointed in an AGM dated 29.09.2012 signs Balance Sheet for 31.03.2013
now my question is dat,
1: what are the consequences, if he doesn't sign the same ??
2: can another auditor sign Balance Sheet for 31.03.2013, by showing his backdated appointment on 29.09.2012 ??
As per sec 224(1A) of Companies Act, 1956 Form 23B is to be submitted to the ROC within 30 days of appointment of Auditors.
The provisions in respect of this Form are as under –
a) Under this the Auditors are required to annually file and sent intimation to the Registrars regarding their appointment and reappointment in the Company online.
b) The Auditors are required to digitally sign the Form 23B and intimate the Registrar for the same.
c) The Auditors are also required to receive intimation in the form of draft letter of his appointment or reappointment by the Companies concerned and the same should be attached with Form 23B which is to be filed with the ROC.
d) SRN (Service Request Number) of Form-23B which is filed with the ROC is mandatory required to be mentioned in FORM-23AC for filing the Balance Sheet.
we have filed Annual Report of 31.03.2012 with the ROC, in its notice, we proposed appointment of XYZ & Associates, CA firm, for auditor of 2012-13, its form 23B for 310313 is yet to file
now XYZ & Associates is not willing to sign, hence, Company appoints PQR & Associates, CA firm
SO can PQR & Associates file form 23B for 31.03.2013 with late penalty fees and show his appointment ??? if so, then what will be the consequence of proposed appointment of XYZ & Associates which Company has shown in the notice of AGM for 31.03.2012 ???
CAclubindia
