Niresh S (CA Final ) (64 Points)
01 February 2013A Company is incorporated on 28.12.2010 and the Books are closed on 31.3.2012.
No Form 23B is filed till date.
Now we want to file Form 23B for this company. How many Form 23B we have to file with MCA.
Whether we should file one Form 23b for period 28.12.2010 to 31.03.2012 & another one for period 1.04.2012 to 31.03..2013 now ?
Or If im wrong, kindly give me the solution.
Is there any seperate time limit for filing Form 23B for new companies?
Sneha
(Company Secretary)
(1594 Points)
Replied 01 February 2013
In case of appointment of first auditors of the Company, Form 23B is not required. Form 23B is required for any subsequent appointment or re-appointment. If M/s. ABC, Chartered Accountant, was appointed as first auditors of the Company at the time of incorporation and they have audited the account as on 31st March, 2012 then Form 23B is not mandatory. but you have to file it for the period 1.4.2012 to 31.03.2013.
Other views solicited
CS Ankur Srivastava
(Company Secretary & Compliance Officer)
(17853 Points)
Replied 01 February 2013
Dear Niresh,
First of all i would like to say that yes your perception is absolutely correct.
Although Section 224 does not requires first Auditor to file form 23B however, every Auditor including first auditor needs to file form 23B for intimating ROC about his acceptance of appointment.
Every company is required to give the intimation of the appointment to the Auditor within 7 days from the date of appointment and such auditor is required to file form 23B within 30 days from the date of such intimation.
CA Harish Negi
(Never Say Die)
(860 Points)
Replied 15 February 2013
No 23B for Appointment of First Auditor i.e Appointment within 30 days of Incorporation. Then for appointment at each AGM 23B needs to be filed
Live Course on Invoice Management System (IMS) - 2nd Batch(With Recording)
Sneha is right
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