Information by auditor to Registrar FORM 23B Pursuant to section 224(1A) of the Companies Act, 1956 Note - All fields marked in * are to be mandatorily filled. 1.(a) *Corporate identity number (CIN).
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How to fill out the Form 23b online
Filling out Form 23b is an essential step in the process of reporting auditor information to the Registrar. This guide will provide you with clear, step-by-step instructions to help you successfully complete the form online.
Follow the steps to complete the form accurately.
- Click ‘Get Form’ button to obtain the form and open it in the editor.
- Begin by filling out the corporate identity number (CIN) of the company in the first mandatory field. This number uniquely identifies the company and should be accurate.
- Next, fill in the global location number (GLN) of the company, if applicable. This field is not mandatory but provides additional identification.
- In the following section, enter the name of the company along with the complete address of the registered office.
- Select the category of auditor by indicating whether it is an individual or an auditor's firm. This step is mandatory.
- Provide the income-tax permanent account number (PAN) of the auditor or auditor's firm, followed by the name and membership number of the auditor or their firm.
- Enter the complete address of the auditor or auditor's firm. Make sure to include all required fields such as city, state, country, and pin code.
- Input the e-mail ID of the auditor or auditor's firm, ensuring it is entered correctly to facilitate communication.
- Indicate whether the auditor has been appointed in the annual general meeting (AGM) by selecting 'Yes' or 'No'. If 'Yes', enter the date of the AGM.
- Fill in the date of receipt of the intimation of appointment and indicate whether the appointment was accepted, which is mandatory information.
- Document the period for which the auditor is appointed by entering both the start and end dates.
- Confirm that the appointment of the auditor is within the limits specified in the law for public companies and select 'Yes' or 'No'.
- Attach a copy of the intimation received from the company. Optional attachments can also be uploaded if necessary.
- Review all the information for accuracy, then digitally sign the form, indicating whether you are an associate or fellow of the auditing profession.
- After completing all sections, save your changes, download the form for your records, or choose to submit it online.
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What is the ADT of Companies Act 2013?
ADT-1 Form for Appointment of First Auditor Under Section 139 (1) of the new companies act 2013, a company shall communicate to the auditor of its appointment and at the same time, a notice of such appointment has to be filed with the registrar of companies within 15 days of this appointment.
What is the form for appointment of auditor?
As mentioned in the rules, such notice of the auditor appointment has to be filled in form ADT-1. Under the companies act 1956, an auditor was required to file Form 23B with Rs. 300 as filing fee with ROC. Now the responsibility of filing new form ADT-1 has been shifted from the auditor to the company.
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What is Form 23B for?
The auditor had to file form-23B intimating acceptance of his/her appointment as auditor of the respective company. However, after introducing the Companies Act, 2013, every company must file the intimation about the appointment of an auditor as provided under the Companies Act, 2013 and its Rules.
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