Form 23D is a legacy web form filed under the Companies Act, 1956, used by a cost auditor to inform the Central Government of their acceptance or non-acceptance of appointment. It is governed by Section 233B of the Companies Act, 1956.

After the Central Government approves the company’s application for appointment of a cost auditor (filed in Form 23C), the company issues a formal letter of appointment to the cost auditor. On receiving this intimation, the cost auditor must inform the Cost Audit Branch (MCA HQ) of their acceptance or refusal within 30 days, via Form 23D.

Note: Form 23D relates to the repealed Companies Act, 1956. It remains relevant only for historical/pending compliance under that Act; cost auditor intimation under the current regime is addressed under the Companies (Cost Records and Audit) Rules, 2014 framework of the Companies Act, 2013.

Who Should File Form 23D / When is it Filed

The cost auditor appointed by a company (following Central Government approval of Form 23C) must file Form 23D within 30 days of receiving the company’s formal letter of appointment.

Important Checkpoints Before Filing

  • Applicant must be registered as a Business User on the MCA portal; company must hold a valid CIN/FCRN
  • The signing authority (cost auditor) must hold a valid, non-expired, non-revoked DSC, registered against the membership number provided
  • The membership number of the signatory must be a valid, existing membership number in the ICMAI database for the relevant professional category
  • Dates entered (other than the date of the Central Government’s cost audit order) must be on or after the date of incorporation of the company
  • If ‘Individual’ is selected as the category of cost auditor (field 4a) and the cost auditor details are enterable (not prefilled), the membership number entered (field 4d) must be valid per ICMAI, and the name must correspond to that membership number
  • For a public company, an option must be selected in field 4(h) (“Whether appointment of auditor is within the limits specified in sub-section 1B of Section 224”), checked against company status as on the Form 23C filing date (field 6)
  • The SRN of Form 23C is mandatory in field 3(a) when filing Form 23D

Step-by-Step Filing Process

  1. Receive the formal letter of appointment as cost auditor from the company (following CG approval of Form 23C)
  2. Access the MCA homepage and login with valid credentials (or search for Form 23D via the homepage search bar)
  3. Select MCA Services → Company e-Filing → Companies Act 1956 Forms → Form-23D
  4. Enter CIN/FCRN information and the SRN of the corresponding Form 23C
  5. Fill up the application, indicating acceptance or refusal of appointment
  6. Save the webform as a draft (optional)
  7. Submit the webform and note the SRN
  8. Affix the DSC
  9. Upload the DSC-affixed PDF on MCA portal
  10. Receive acknowledgement

Signing Requirements

  • Digitally signed by the cost auditor, with a valid, non-expired, non-revoked DSC registered against a valid ICMAI membership number

Fee Structure

The Instruction Kit marks the fee-rules section as not applicable — no filing fee is prescribed for Form 23D.

Processing Mode

Form 23D is processed in STP mode — taken on record electronically without further processing. There is no provision for resubmission.

  • Link to access Form 23D
  • FAQs related to e-filing: MCA document repository (link not independently confirmable — see MCA e-filing FAQ section)
  • Payment and Fee related services: available via the MCA portal’s payment services section

Frequently Asked Questions (FAQs)

Q1. Who files Form 23D? The cost auditor appointed by a company, to inform the Central Government’s Cost Audit Branch of their acceptance or refusal of the appointment.

Q2. What is the filing deadline? Within 30 days of receiving the company’s formal letter of appointment.

Q3. What must be quoted when filing Form 23D? The SRN of the corresponding Form 23C (the company’s application for CG approval of the cost auditor’s appointment) is mandatory.

Q4. Is there a fee for filing Form 23D? No — the fee-rules section is marked not applicable.

Q5. Is Form 23D processed automatically? Yes, it is processed in STP mode with no provision for resubmission.

Disclaimer

This article is based on the official Instruction Kit published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.

In case of any inconsistency or doubt, readers are advised to refer to the official MCA helpkit and resources available on MCA website.