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          <h1>Key Terms Defined for Cost Audits Under Companies Act 1956, Including Section 233B and Filing Forms</h1> The Companies (Cost Audit Report) Rules, 2011, define key terms for cost audits under the Companies Act, 1956. 'Act' refers to the Companies Act, 1956. A 'Cost Auditor' is appointed under section 233B to audit cost records. 'Form I-XBRL' and 'Form-II' are prescribed forms for electronic filing of cost audit reports and related data with the government. 'Form-III' is for performance appraisal reports. A 'Product' includes tangible and intangible items intended for various uses. 'Product or Activity Group' refers to specified groups of products or activities. Undefined terms follow meanings in the Act.

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