Form 23B: Complete Guide to Information by Auditor to Registrar
Form 23B is a legacy web form filed under the Companies Act, 1956, used by an auditor to inform the Registrar of Companies of their acceptance or non-acceptance of appointment as auditor. It is governed by Section 224(1A) of the Companies Act, 1956.
On appointment as auditor at the AGM, and after receiving intimation of the appointment from the company, the auditor must give notice of their acceptance or refusal to the RoC within 30 days of receipt of intimation.
Note: Form 23B relates to the repealed Companies Act, 1956. It remains relevant only for historical/pending compliance under that Act; auditor intimation under the current regime is filed using Form ADT-1 under the Companies Act, 2013.
Who Should File Form 23B / When is it Filed
The auditor appointed at the company’s AGM must file Form 23B within 30 days of receiving intimation of the appointment from the company.
Important Checkpoints Before Filing
- Applicant must be registered as a Business User on the MCA portal; company must hold a valid CIN
- The signing authority (auditor) must hold a valid, non-expired, non-revoked DSC, registered against the membership number provided
- The membership number of the signatory must be a valid, existing membership number in the ICAI database
- Dates entered must be on or after the date of incorporation of the company
- Dates entered (other than field 8, “Period of accounts for which appointed”) must be on or before the system date
- For a public company, an option must be selected in field 9 (“Whether appointment of auditor is within the limits specified in sub-section 1B of Section 224”) if the AGM date is entered in field 5(b)
Step-by-Step Filing Process
- Access the MCA homepage and login with valid credentials (or search for Form 23B via the homepage search bar)
- Select MCA Services → Company e-Filing → Companies Act 1956 Forms → Form-23B
- Enter CIN information
- Fill up the application, indicating acceptance or refusal of appointment
- Save the webform as a draft (optional)
- Submit the webform and note the SRN
- Affix the DSC
- Upload the DSC-affixed PDF on MCA portal
- Pay Fees
- Receive acknowledgement
Signing Requirements
- Digitally signed by the auditor, with a valid, non-expired, non-revoked DSC registered against a valid ICAI membership number
Fee Structure
Normal Fee
| Nominal Share Capital (INR) | Normal Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
Companies not having share capital: ₹200
Additional (Delay) Fee — Event date: date of receipt of intimation of appointment; time limit: 30 days
| Period of Delay | Additional Fee |
|---|---|
| More than 15 up to 30 days | 2× normal fee |
| More than 30 up to 60 days | 4× normal fee |
| More than 60 up to 90 days | 6× normal fee |
| More than 90 up to 180 days | 10× normal fee |
| More than 180 days | 12× normal fee |
Processing Mode
Form 23B is processed in STP mode — taken on record electronically without further processing. There is no provision for resubmission.
Useful Links
- Link to access Form 23B
- FAQs related to e-filing: MCA document repository (link not independently confirmable — see MCA e-filing FAQ section)
- Payment and Fee related services
Frequently Asked Questions (FAQs)
Q1. Who files Form 23B? The auditor appointed at the company’s AGM, to inform the ROC of their acceptance or refusal of the appointment.
Q2. What is the filing deadline? Within 30 days of the auditor’s receipt of intimation of appointment from the company.
Q3. From when is the delay fee calculated? From the date of receipt of intimation of appointment; the first delay tier applies for delays of more than 15 days.
Q4. Who signs Form 23B? The auditor, using a DSC registered against their valid ICAI membership number.
Q5. Is Form 23B processed automatically? Yes, it is processed in STP mode with no provision for resubmission.
Disclaimer
This article is based on the official Instruction Kit published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA helpkit and resources available on MCA website.