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ICAI - icmai.in
Companies (Cost Records and Audit) Rules, 2014(as amended upto 15th July 2016)ICAITHE INSTITUTE OF COST ACCOUNTANTS OF INDIA(Statutory body under an Act of Parliament)The Institute of Cost Accountants of India Page 1 Companies (Cost Records and Audit) Rules, 2014 (as amended upto 15th July 2016)COMPANIES (COST RECORDS AND AUDIT) RULES, 2014 [as amended upto 15th July 2016]The Companies Act, 2013 empowers the Central Government to make the rules in the area of maintenance of cost records by the companies engaged in the specified industries, manufacturing / providing such goods / services; and for getting such cost records audited, vide Section 148.
(23) Reconciliation of Cost and Financial Accounts, (24) Related Party Transactions, (25) Expenses or Incentives on Exports, (26) Production records, (27) Sales records, (28) Cost Statements, (29) Statistical Records, (30) Records of Physical Verification. CRA-2: Form of intimation of appointment of cost auditor by the company to Central Government
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