The matter was represented by the Institute of Company Secretaries of India before the Ministry. We are pleased to inform you that the Ministry has revised the Instruction Kit in respect of Point No. 10(e) of e-form 23AC which states that:

“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”

Accordingly, in case you don’t get SRN of Form 23B, please enter Z99999999 and proceed filing of e-form 23AC.

Courtesy: icsi.edu

There are some important points to be noted here before filing of Annual Return and Balance sheet of the company for your convenience and avoidance of additional charges:

(A)

1. Every Auditor/ Auditor Firm of the company is requiring giving intimation of his/ its appointment/ re-appointment to the ROC by filing FORM-23B ON-LINE. (No ROC fee applies) before filing of BALANCE SHEET. It is important to be noted here that FORM-23B has to be digitally signed by AUDITOR only. All Auditor/ Auditor Firms are now requiring having Digital Signatures for filing of FORM-23B.
2. Secondly, Auditor is require to receive an intimation of his appointment from all the company concerned in which he has been appointed or re-appointed as an Auditor, which shall be attached with FORM-23B to be filed with the ROC by auditor.  (A Draft letter enclosed herewith).
3. SRN (Service Request Number) of Form-23B filed with the ROC is MUST to be mentioned in FORM-23AC for filing BALANCE SHEET.

 (B)

1. Some of the new changes have been made in FORM-23AC for Filing of Balance Sheet, i.e. SRN (Service Request Number) of FORM-66 (In those cases where Compliance Certificate is required to be filed) is required to be mentioned in FORM-23AC.
2. DIN No. of Directors is required to be mentioned in FORM-23AC, who have signed the BALANCE SHEET/ DIRECTOR REPORT.
3. SRN (Service Request Number) of Form-23B filed with the ROC is MUST to be mentioned in FORM-23AC for filing BALANCE SHEET.
4. FORM-23AC is required to be Certified (Digitally Signed) by Practicing CS/CA along with Director of the company.

(C)   

1. FORM-23ACA is required to be Certified (Digitally Signed) by Practicing CS/CA along with Director of the company.

(D)

1.  DIN No. of all Directors who are directors as on Date of AGM is required to be mentioned in FORM-20B.
2. Detail of all Directors who ceased to be directors Since the date of LAST AGM is required to be mentioned in FORM-20B.
3.  In case of Listed company Name and C.P. No. of Practicing C.S.
4. FORM-20B is required to be Certified (Digitally Signed) by Practicing CS/CA along with Director of the company.

Rajiv Khosla (FCS)

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