Companies (Cost Records & Audit) Rules 2014

• Companies (Cost Records and Audit) Rules, 2014 updated 2025 (Consolidated) New
• MCA notifies CRA-2 & CRA-4 vide Companies (Cost Records and Audit) Amendment Rules, 2025; to be applicable w.e.f. 14th July 2025
• Ministry of Corporate Affairs issues the Companies (Cost Records and Audit) Amendment Rules, 2019.
• Form CRA 2 of intimation of appointment of cost auditor by the company to Central Government, Instruction kit (Updated on 24-April-2019)
• Form CRA 2 of intimation of appointment of cost auditor by the company to Central Government, e-Form (Updated on 24-April-2019)
• Ministry of Corporate Affairs issued the Companies (Cost Records and Audit) Amendment Rules, 2018.
• Companies (Cost Records and Audit) Amendment Rules, 2017
• Form CRA 4 for filing Cost Audit Report with the Central Government, Instruction kit (Updated on 29-July-2017)
• Form CRA 4 for filing Cost Audit Report with the Central Government, e-Form (Updated on 29-July-2017)
• Gazette Notification of Companies (Cost Records and Audit) Amendment Rules 2016
• Costing Taxonomy 2015 – Filing of cost audit reports in XBRL Mode
• MCA releases modified CRA-2 and Instruction Kit thereof on 13 June, 2015.
• MCA issued Companies (Cost Records and Audit) Amendment Rules 2015 dated 12th June 2015 amending Forms CRA-2 and CRA-4.
• Links to MCA21 Help with respect to e-filing, raising tickets/filing of complaints, FAQs on e-filing
• Companies (Filing of Documents and Forms in XBRL) Rules 2015 dated 9th September 2015.
• MCA notified CRA-4 for filing of Cost Audit Report in XBRL Format.
• General Circular No. 12/2015 dated 1.9.2015 for extension of time of CRA-4.
• General Circular No. 08/2015 dated 12th June 2015 regarding extension of time for filing of Notice of appointment of the Cost Auditor.
• Composition of Task Force to devise Mechanism for providing Training to Members and Organizing Programs with Industry in view of Notification of Companies (Cost Records and Audit) Rules 2014
• Form No. CRA-2: Form of intimation of appointment of cost auditor by the company to Central Government
• Gazette Notification on Companies (Cost Records & Audit) Amendment Rules 2014 on December 31, 2014
• MCA vide General Circular No. 2/2015 dated 11th February 2015 extended the last date of filing of Form CRA-2 without any penalty/late fee upto 31st March 2015
• Table of fees for filing of documents effected from 01/04/2014
• GSR 425 (E) of 01/07/2014 – Companies (Cost Records and Audit) Rules, 2014
• The Company Law Board (Fees on Applications and Petitions) Amendment Rules, 2014
• MCA extends filing date of Form CRA-2 relating to intimation of appointment of cost auditor for 2014-15 upto January 31, 2015
• Constitution of National Advisory Committee
• Constitution of Expert Committee to examine issues relating to maintenance of Cost Records and Cost Audit
• Appeal from the President dated July 14, 2014
• Communication dated July 4, 2014 received from MCA on the meeting of CCMs with Secretary, MCA on July 2, 2014
• Summary of the Points discussed in the meeting of the Council Members with the Secretary, MCA held on 2nd July 2014 in connection with Companies (Cost Records and Audit) Rules, 2014
• Representation to MCA dated 2nd July 2014 on Companies (Cost Records and Audit) Rules 2014
• Institute invites queries from members on The Companies (Cost Records and Audit) Rules, 2014
• Clarification regarding Form 23C and Form 23D
• Draft Cost Rules Archives

• FAQs - The Companies (Cost Accounting Records) Rules 2011 (CARR) & The Companies (Cost Audit Report) Rules, 2011 (CAR)

• FAQs - 1A on Appointment of Cost Auditor by Companies (Amended on 18 May, 2011)
• FAQs - 1 on Companies (Cost Accounting Records) Rules, 2011 - CARR
• FAQs - 2 on Companies (Cost Audit Report) Rules, 2011 - CAR (Amended on 07 Dec, 2011)
• FAQs - 3 on CARR & CAR - 2011 (Amended on 29 Nov, 2011)
• Revised FAQs - 4 on CARR & CAR - 2011 (3 Feb, 2012)
• Revised FAQs - 5 on CARR & CAR - 2011 (3 Feb, 2012)
• FAQs - 6 on CARR & CAR - 2011 (9 March, 2012)