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<h1>Companies Must File for Cost Auditor Approval Under Section 233B Within 90 Days of Financial Year</h1> These rules apply to companies required by the Central Government to conduct a cost audit under section 233B. Such companies must file an application within ninety days of each financial year to seek approval for appointing a cost auditor, using electronic means and paying the prescribed fee. The appointed cost auditor must notify the government of their appointment within thirty days. Both companies and auditors must also adhere to procedures outlined in the Ministry of Corporate Affairs' General Circular No. 15/2011.