Filing of Form 23 -B - What is the procedure?

[R V Seckar]

Dear Professional Colleagues,

 

Every statutory auditor appointed by the company in the Annual General Meeting under section 224(1) of the Companies Act, 1956 in this form has to intimate whether he has accepted the appointment or not to the concerned Registrar of Companies, , within 30 days of the intimation received from the company by the auditor.

 

So , appointment of auditor has to be done in AGM.

 

Now , MCA has extended the time limit without paying fee upto 5th August 2012 to file form 23B.

 

Now , the question , the last date for holding AGM for majority of the companies is on 30th September 2012.

 

So , majority of the companies can appoint the auditor only on 30th September or before.

 

So , filing of form 23 will have to be take place October end for those companies that convene AGM on 30th September 2012.

 

Now , MCA has extended the the last date for filing form 23B only up to 5th August without any fees. This will not help those companies for which AGM is yet to be held.

 

Will the MCA reconsider the decision and can allow the companies to file form 23B up to October 2012 end as the majority of the companies will be having their AGM on or before 30th September 2012?

 

Regards

R.V.Seckar

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[Ritika Maheshwari]

Dear Sir,

This date is extended for those last years fillings means auditor appointed on 30.09.2011 who had not filled 23B with ROC have given  a extended time to file their  form without any fee.

Other members views are welcome..!!

Warm regards

Ritika

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With Regard,
Ritika Maheshwari

[R V Seckar]

Dear Miss Ritika and Mr Selvam,

 

MCA circular says:

 

Ministry vide circular number 14/2012 dated 21.06.2012 had imposed fees on Form 23B (Information by auditor to Registrar) w.e.f. 22/07/2012. Kindly note that the last date for filing the Form 23B without fee has been extended for two weeks. Fee shall be charged on any eForm 23B filed on or after 5th August, 2012. You are therefore advised to file the pending eForms within the time limit to avoid any last minute rush.

 

 

MCA circular does not say specifically say that it is for the last year or current year.

 

Those companies which had completed their AGM after 31st March 2012 can also file form 23-B without fees.

 

So there is ambuiguity in the circular .

 

To make available much advantagous to the majority of companies , shall the MCA reconsider it to postpone upto October 2012 ?

 

That is my request.

 

Regards

 

R.V.Seckar

[CS A Rengarajan]

It is clearly understood that any pending forms filed after 5th august will have additional fees. All chartered accountant are to file the forms on or before 5th august and after that auditors once appointed then they have to file if they delay the filing again, additional fees will be levied

regards

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CS A  RENGARAJAN,, B.Com ,FCS, LLB, PGDBM
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[yoganand l]

very well said. the responsibility is on the statutory auditor and not on the company secretary / company; mca must be more stringent in implementing this provision; Statutory auditors havent been doing this since long long time.


regards,
yogan

On Tue, Jul 24, 2012 at 1:53 PM, <akilagan...@gmail.com> wrote:

Just one small question: Is Form 23B filing is the responsibility of the statutory auditors or of the company?

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[HEGDE KAMALAKAR]

If long back MCA blocks  Z9999999 weapon used for uploading Form 23AC, present useless extension notification never comes !

-CA.Kamalakar Hegde