Companies cost audit rules establish title, commencement and supersede prior cost audit rules under statutory authority. The Central Government promulgated the Companies (Cost Audit Report) Rules, 2011 under statutory authority, designating them as The Companies (Cost Audit Report) Rules, 2011, and providing that they shall come into force on publication in the Official Gazette; the notification also states these Rules supersede the Cost Audit Report Rules, 2001 except as to prior actions.