Auditor penalties require deposit within 30 days; appeal requires 10% deposit with appellate tribunal, or companies must replace auditor. Auditors must deposit monetary penalties with the Authority within thirty days, or, if preferring an appeal, deposit ten per cent of the penalty with the Appellate Tribunal. If the auditor neither pays nor appeals within thirty days, the Authority will inform every company or body corporate in which the auditor functions (including those outside rule 3) and each such entity must appoint a new auditor under the Act. Orders imposing penalties or debarring auditors are to be sent to every company or body corporate in which the auditor functions.