I have observed that many companies have not filed form 23B last year for FY 2013-14 when they appoint Auditor in the AGM and now they are worried what to be filled in form 23AC and 23ACA in place of SRN No. of form 23B. I have analyzed this issue and my opinion is mentioned below.
“Kindly appreciate that Form 23B has been discontinued by MCA now. So for Annual filing forms like 23AC and 23ACA for the FY 2013-14, it would not be possible to fill SRN of 23B, if you have not filed form 23B last year in respect of FY 2013-14.
As per section 224(1) of Companies Act, 1956, ideally Form 23B should have been filed last year by the Auditor after appointment of Auditor for FY 2013-14 in the AGM.
However, now as per new rule prescribed in section 139(1), Auditor appointed at the AGM is to be intimated by the Company to the ROC within 15 days of appointment through filing of form ADT.1. Form ADT.1 is to be filed through E-form GLN.2. Kindly refer MCA General Circular No. 9/2014 dated April 25, 2014.
So now in place of filing form 23B for FY 2013-14, one can file form ADT.1 through E-form GLN.2 with late fee in respect of FY 2013-14. In this case you can very much use the SRN of form GLN.2 filed in respect of FY 2013-14 when you prepare form 23AC and 23ACA for FY 2013-14.”
This is my personal understanding. Kindly share your opinion.
Thanks
CS Ankur Garg
CAclubindia
