Intimation to Registrar: auditor may send a letter; Registrar need not register or charge fee. The Department's view is that no statutory form is prescribed for the intimation to the Registrar under the provision; a letter to the Registrar suffices, the Registrar need not register the intimation and no fee is payable, and the intimation should be kept in a separate auditor-wise folder in the Registrar's records.