Filing of Form 23B by Auditors

[HARISARVOTHAMA B S]

Dear Members,

 

Whether an auditor of a Private Limited Company has to file Form 23B for his re-appoinment in that company and to intimate ROC's office about his reappointment. And later, the Pvt Ltd company has to mention the SRN of Form 23B in Form 23AC/ACA ?. 

 

Or it is applicable only to the auditors of Public Limited Companies.  Please clarify.

 

(It is observed that many Pvt Ltd companies have mentioned " an alphabet followed by eight times 9" as  SRN of Form 23B in their annual accounts filed forms).

 

Thanks in advance.

 

Regds,

B S Harisarvothama

[Shekhy]

Dear Sir,

Every company whether it is pvt co or public co has to mention SRN of Form 23B in Form 23AC. 

That idea of "alphabet followed by eight times 9"  only applicable for the First Financial Year after incorporation (where not necessary to file Form 23B for appointment first auditors of the company). Unfortunately, some companies are using that idea even for subsequent annual filings also.   


Warm Regards,

Sheikhar Naik

Mysore
Mobile No.:+919008798930

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[Nithyakalyani Kannan]

I don't agree with your views Sir. The practice of entering Z99999999 as SRN of Form 23B started following a circular (not circular exactly but info) issued by MCA at the time of Annual filing since Annual filing must not be delayed due to non-filing of Form 23B.

 

Thanks & regards,
CS Nithyakalyani M

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From: Shekhy <shekha...@gmail.com>
To: csmy...@googlegroups.com
Sent: Tuesday, 18 October 2011 4:32 PM
Subject: Re: [CSMysore] Filing of Form 23B by Auditors

[Shekhy]

Dear Sir,
As per instruction kit point no 10 of Form 23AC:

Enter the SRN of Form 23B filed in relation to the appointment of the auditor who has audited the attached balance sheet, if available.If the SRN of Form 23B is not available or *** in case information by auditor to RoC in Form 23B is not required to be filed you may enter Z99999999.

Note: 

*** Form 23B is not required to file for first auditors and I mentioned the same in earlier mail. 

Further to this if SRN is not available then company can put Z99999999. 

Warm Regards,

Sheikhar Naik

Mysore
Mobile No.:+919008798930