Auditor information filing: standardized electronic notification required, mandatory fields and digital signature ensure registrar filing. The substituted Form 23B mandates auditors to electronically notify the Registrar using a standardized return that requires mandatory fields-company identity, auditor identity and contact, tax and membership numbers, appointment acceptance and dates, period of accounts, and whether appointment complies with statutory limits-and to attach the company intimation. The auditor must verify and declare the information as correct, sign digitally, state professional status, and the Registrar will file the form on the basis of the auditor's statement of correctness.
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Auditor information filing: standardized electronic notification required, mandatory fields and digital signature ensure registrar filing.
The substituted Form 23B mandates auditors to electronically notify the Registrar using a standardized return that requires mandatory fields-company identity, auditor identity and contact, tax and membership numbers, appointment acceptance and dates, period of accounts, and whether appointment complies with statutory limits-and to attach the company intimation. The auditor must verify and declare the information as correct, sign digitally, state professional status, and the Registrar will file the form on the basis of the auditor's statement of correctness.
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