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December 2012

Time Limit for Filing of Form 23D extended to 16th December 2012

By Sejal Vasa, Company Secretary
Reading Time 1 mins
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Vide Circular No. 35/2012, dated 05-11-2012, the Ministry of Corporate Affairs, Cost Audit Branch, has noted the default of filing of Form 23D by many Cost Auditors and has requested that cost auditors appointed by the Companies vide filing of applications by Form 23C, to file the delayed form 23D by 16th December 2012. In case of further default, the names of the defaulting members would be sent to the Institute for Disciplinary Proceedings under the Cost and Works Accountants Act, 1959. Further, in case of Companies that have failed to issue formal letter of Appointment to the Cost Auditor, they shall do so within 15 days of this Circular to enable the cost Auditor to file Form 23 D within the extended time limit.
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