Practitioners’ Kit-CMA

Foreword from President

1. Procedure for Cost Audit and Appointment of Cost Auditor (Appendix-1)
2. Specimen Consent Letter by Cost Accountant proposed to be appointed as Cost Auditor by the Company (Appendix-2).
3. Table of Fees (pursuant to rule 12 of the Companies (Registration of Offices and Fees) Rules, 2014) (Appendix-3)
4. Specimen Resolution of Board of Directors – For Appointment of Cost Auditors (Appendix-4)
5. Extract of Section 148 of the Companies Act 2013 (Appendix-5)
6. Specimen Agenda to be included in the Notice of Shareholders' Meeting for ratification of remuneration of Cost Auditor (Appendix-6)
7. Suggestive List of Documents/Certificates/ Records required from the company for conduct of Cost Audit (Appendix-7)
8. Provisions relating to issue of certificate of practice (Appendix-8)
9. Provisions relating to issue of duplicate certificate of practice (Appendix-9)
10. FAQ-1 on Maintenance of Cost Records and Cost Audit (Appendix-10)