Practitioners’ Kit-CMA

Foreword from President

• Procedure for Cost Audit and Appointment of Cost Auditor (Appendix-1)
• Specimen Consent Letter by Cost Accountant proposed to be appointed as Cost Auditor by the Company (Appendix-2)
• Table of Fees (pursuant to rule 12 of the Companies (Registration of Offices and Fees) Rules, 2014) (Appendix-3)
• Specimen Resolution of Board of Directors – For Appointment of Cost Auditors (Appendix-4)
• Extract of Section 148 of the Companies Act (Appendix-5)
• Specimen Agenda to be included in the Notice of Shareholders' Meeting for ratification of remuneration of Cost Auditor (Appendix-6)
• Suggestive List of Documents/Certificates/ Records required from the company for conduct of Cost Audit (Appendix-7)
• Provisions relating to issue of certificate of practice (Appendix-8)
• Provisions relating to issue of duplicate certificate of practice (Appendix-9)
• FAQ-1 on Maintenance of Cost Records and Cost Audit (Appendix-10)