https://www.taxtmi.com/circulars?id=11915 Companies must issue a formal letter of appointment to the cost auditor within thirty days of Central Government approval of Form 23C, and the appointed cost auditor must notify the Central Government in Form 23D within thirty days of that letter. Auditor changes due to death may be regularised by filing a fresh Form 23C within ninety days without additional fee; other changes require fresh Form 23C with applicable fees, reasons and supporting documents such as resignation letters or a Board approved rotation policy. en-us Tue, 06 Nov 2012 00:00:00 +0530 Wed, 11 Feb 2026 15:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11915 Companies must issue a formal letter of appointment to the cost auditor within thirty days of Central Government approval of Form 23C, and the appointed cost auditor must notify the Central Government in Form 23D within thirty days of that letter. Auditor changes due to death may be regularised by filing a fresh Form 23C within ninety days without additional fee; other changes require fresh Form 23C with applicable fees, reasons and supporting documents such as resignation letters or a Board approved rotation policy. Circulars Companies Law Tue, 06 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11915