SCAs as approved by CAASB & the Council


We wish to inform that the following Standards on Cost Auditing (SCAs) have been forwarded during financial year 2015-16 to the Ministry of Corporate Affairs, Government of India for its approval in terms of proviso to section 148(3) of the Companies Act 2013.


These SCAs have been approved by the Cost Auditing & Assurance Standards Board (CAASB) after considering the comments/ suggestions of stakeholders and subsequently also by the Council of the Institute.


These SCAs have been uploaded on the Institute website for the benefit and general information of the members and stakeholders. The mandatory application of these Standards in an audit of cost records shall come in force after approval of the Central Government and notification by the Institute of Cost Accountants of India.


Please click here to download SCAs

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