Request for Comments


Cost Auditing and Assurance Standards Board (CAASB), the standard-setting body of the Institute, has approved the release of Exposure Draft of the following Standards on Cost Auditing (ED SCA) in its 23rd and 24th meeting held on 10th and 24th December 2015.

a. Using the Work of Internal Auditor

b. Using the Work of a Cost Auditor’s Expert

c. Communication with Those Charged with Governance

d. Communicating Deficiencies in Internal Control to Those charged with Governance and Management

The exposure drafts are hosted on the Institutes website for obtaining suggestions and comments. The Exposure Drafts will be modified in light of comments received before being issued as Standard in final form.

Please submit your views / comments / suggestions on the Exposure Drafts latest by 11th February 2016 through email at



CMA P. Raju Iyer
Chairman, CAASB
CMA J.K. Budhiraja
Secretary, CAASB