On Jun. 3, IND MCA updated companies cost records and audit forms.
IND MCA issued IND GVT gazette notification of the Companies (cost records and audit) amendment rules 2025, to amend the 2014 principal rules on the same subject.
The amendment rules substitute form CRA-2, which is used by companies to inform IND GVT about the appointment of a cost auditor under the Companies act, 2013.
Form CRA-4 required for filing the cost audit report with IND GVT is also substituted.
Effectiveness
The substituted forms take effect on Jul. 14, 2025.
