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Filing of 23aca & 23ac

Jagdeep Singh (Chartered Accountant) (66 Points)

05 October 2014

A Private Limited is incorporated on 24th February 2014, Whether the Company is required to File

1.23AC & 23ACA For the FY 2013-14.

2.Company is Not Filed Audtitor Appointment intimation whether the same can be filed by GNL-2.

Thanks in Anticipation

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4 Replies

Charusheela Taldeokar (Management Trainee in CS firm_ CS Final) (396 Points)
Replied 11 October 2014

Since Company has been incorporated in Feb 2014, it is not required to file Form 23 AC & ACA for FY 13-14.

But, it's necessary to file Form GNL-2 for the intimation of appointment of First statutory auditor of the Company.

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P C Agrawal (Registered independent director Past Chairman of Aurangabad Chapter of ICSI Practicing Company Secretary at Aurangabad) (8229 Points)
Replied 13 October 2014

1) You can have your first financial year upto 31.3.2015. In that case the question of filing 23AC and 23ACA upto 31.3.2014 does not arise.

2) No return is required to be filed for appointment of first auditor by the Board. You will have to file ADT.1 only after AGM appoints the auditor in the year 2015.

Jagdeep Singh (Chartered Accountant) (66 Points)
Replied 13 October 2014

Thanks for reply mr p c aggrawal whether the company is required to file gnl-2 for first auditor appointment within 30 days from date of incorporation

Charusheela Taldeokar (Management Trainee in CS firm_ CS Final) (396 Points)
Replied 15 October 2014

Agrawal Sir,

Please give me the reference of relevant section in which it is not mandatory to file form to ROC about intimation of appointment of First statutory auditor.

Thanks