Appointment of cost auditor: new Form 23C prescribes required company, auditor and compliance details for Central Government approval. Substitution of Form 23C prescribes the eForm and procedural requirements for Central Government approval of a cost auditor appointment, requiring company identifiers, industry/order particulars, proposed auditor's tax and registration details, disclosure of statutory disqualification and conformity with public company appointment limits, specification of audit scope, remuneration and covered financial year, board resolution details, attachments including auditor compliance certificate, and verification with digital signature by an authorised company signatory.
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Provisions expressly mentioned in the judgment/order text.
Appointment of cost auditor: new Form 23C prescribes required company, auditor and compliance details for Central Government approval.
Substitution of Form 23C prescribes the eForm and procedural requirements for Central Government approval of a cost auditor appointment, requiring company identifiers, industry/order particulars, proposed auditor's tax and registration details, disclosure of statutory disqualification and conformity with public company appointment limits, specification of audit scope, remuneration and covered financial year, board resolution details, attachments including auditor compliance certificate, and verification with digital signature by an authorised company signatory.
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