Appointment of Cost Auditor: e-Form 23C filing deadline relaxed; normal fee allowed until 31 Oct 2013. Companies may file e Form 23C for appointment of a cost auditor with the normal applicable fee up to 31 October 2013, or within 90 days of commencement of the company's financial year to which the appointment relates, whichever is later; required attachments and auditor qualification and disqualification conditions continue to apply.