Cost Records and Audit Rules
G.S.R. 425(E)
The Companies (Cost Records and Audit) Rules, 2014
The regulated and non-regulated sectors required to keep cost records, the turnover thresholds that trigger cost audit, maintenance of records in CRA-1, appointment of the cost auditor in CRA-2 and the cost audit report in CRA-3 and CRA-4.
7
Rules
G.S.R. 425(E)
Notification
CRA-1
Record form
Made under
The Companies Act, 2013 Chapter X
7
rules
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Opening text
Preamble
NOTIFICATION
New Delhi, the 30th June, 2014
G.S.R. 425 (E). - In exercise of the powers conferred by sub-sections (1) and (2) of section 469 and section 148 of the Companies Act, 2013 (18 of 2013) and in supersession of Companies (Cost Accounting Records) Rules, 2011; Companies (Cost Audit Report) Rules, 2011; Cost Accounting Records (Telecommunication Industry) Rules, 2011; Cost Accounting Records (Petroleum Industry) Rules, 2011; Cost Accounting Records (Electricity Industry) Rules, 2011; Cost Accounting Records (Sugar Industry) Rules, 2011; Cost Accounting Records (Fertilizer Industry) Rules,2011 and Cost Accounting Records (Pharmaceutical Industry) Rules, 2011, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:-
Chapter I
4 rules
Application
R. 2 Definitions
R. 3 Application of cost records
R. 4 Applicability for cost audit
Chapter II
3 rules
Records, Audit and Exemptions
R. 5 Maintenance of records
R. 6 Cost audit
R. 7 Rules not to apply in certain cases
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