23B in case of 1st auditor

The overall position of Submission of 23B is as follows.

1. Intimation regarding
appointment
The Board of Directors should intimate the
auditors in writing that they have been appointed .

2.Return of appointment by the
Auditor
Within 30 days of the receipt of intimation
regarding appointment, the auditor should file a return in eForm No. 23B with
the Registrar of Companies through mca portal
www.mca.gov.in.

3. Who can file?
The eform 23B shall be filed by statutory
auditor who is appointed at the AGM. The signatory must hold a valid digital
signature certificate.

4. Attachments
A copy of the intimation letter received from
the company should be attached.

5. How to attach documents?
Documents should be attached in PDF Format. A
physical copy can be converted into PDF through scanning. A soft copy can be
converted into PDF through converter.

6. Digital Signature
The eform should be digitally signed by the
statutory auditor. The signatory auditor must hold a valid digital signature
certificate.


7. Filing fee
No fee is payable till 4th Of August 2012. Thereafter normal fee and provisions of additional fee shall applicabable.


8.Special instruction

Section 224(1) requires intimation to Registrar from the auditor about
his appointment only at AGM. As with the filling up a casual vacancy & first
appointment of auditor does not take place at an AGM. As long as it was free , it was be in
accord with the spirit of the said section to intimate but now its not required as we have to follow it strictly.


CA AMRESH VASHISHT, FCA, LLB,DISA(ICAI)
Member,ICAI Committee For DIRECT TAXES 2011-12
Member,ICAI Committee For Capacity Building of CA Firms 2010-11