Asha (Article) (28 Points)
22 July 2010Respected sir,
According to Sec.224(5) there is no requirement to intimate ROC by Form23B if auditor appointed by BOD,But in filing of Form 23AC S.R.N of auditor appointment is mandatory field,So i want to know that there is any notification or clarification in this regard and its mandatory to fill form 23B in case of first auditor.
CS Ankur Srivastava
(Company Secretary & Compliance Officer)
(17853 Points)
Replied 22 July 2010
Dear Asha,
You are right, but every auditor should file form 23B intimating the ROC that he has accepted the appointed.
However, there is an option you may write Z99999999 in the SRN field and proceed.
But i would not recommend this, i would always advice, properly file form 23B and fill tthat SRN.
vivek
(CS)
(751 Points)
Replied 22 July 2010
F23B should be filed by the Auditors so that the ROC may know who is the auditor and when got appointed, but as Ankur sir said if F23B has not been filed then one may fill the Z99999999 at place of SRN in F23AC.
Regards,
Ankur Garg
(Company Secretary and Compliance Officer)
(114773 Points)
Replied 22 July 2010
Your query is not correct.
Filing of form 23AC is only after appointment of regular auditor at the AGM u/s 224(1) for whom filing of form 23B is mandatory. At the time of filing of form 23AC simply mention the SRN no.
So there is no connection between form23AC and section 224(5).
However Form 23B is not required to be filed for the appointment of first auditor u/s 224(5).
Regards
Priya Sharma
(Company Secretary & Student.MBA)
(998 Points)
Replied 23 July 2010
I agree wiith the last answer given by Ankur Sir.....
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