The Ministry of Corporate Affairs (“MCA”) has notified the Companies (Cost Records and Audit) Amendment Rules, 2025, revising the forms used for cost auditor appointments and filing of audit reports. The revised forms shall be effective from 14th July 2025.
Key Highlights:
- Form CRA-2 for intimation of appointment of cost auditor has been replaced with a revised format to capture detailed information based on various appointment scenarios.
- Form CRA-4 for filing of cost audit report has been updated to incorporate disclosures on regulated and non-regulated sectors, along with mandatory XBRL filing.
Source: Ministry of Corporate Affairs
