Important Changes in ROC annual filing

As you all are aware that Annual Filing Forms to be filed with the ROC i.e. FORM-23AC, FORM-23ACA, and FORM-20B have been revised w.e.f. 28.09.2008, and version of some other Forms i.e. FORM-66, DIN-3, FORM-1, FORM-18, FORM-32, and FORM-1A have been changed w.e.f. same date.



There are some important points to be noted here before filing of Annual Return and

Balance sheet of the company to avoid additional charges:



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.



3. SRN (Service Request Number) of Form-23B filed with the ROC is MUST to be

mentioned in FORM-23AC for filing BALANCE SHEET.



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 has 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.



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



6. DIN No. of all Directors who are directors as on Date of AGM is required to be

mentioned in FORM-20B.



7. Detail of all Directors who ceased to be directors since the date of LAST AGM is

required to be mentioned in FORM-20B.



8. 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.