Removal of cost auditor

1. You can fill form 23C with new cost auditor name.

2. wait for one month, if no communication from govt. than new cost auditor is name is approved by govt.

3. Issue appojtment letter to new cost auditor

4. Cost auditors will file form 23D

That means we dont need to give any communication to exsisting cost auditor. Please confirm .

Further is it mandatory to get NOC for new auditors from the retiring auditor. As in case of statutory auditor.