Application for cost auditor appointment via Form 23C requires auditor details, remuneration, attachments and authorised digital signature.

Form 23C prescribes the application process to the Central Government for appointment of a cost auditor, requiring company identification, particulars of the government cost-audit order, detailed proposed cost auditor information (identity, tax and professional registration, qualifications), proposed remuneration, financial year scope, and disclosure of any auditor change. Mandatory attachments include the government order (where applicable), board resolution and a certificate from the cost auditor confirming statutory eligibility. The filing requires an authorised officer's declaration and digital signature for verification.

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