Definitions in companies cost audit rules clarify form types, electronic filing requirements, and scope of product grouping. Definitions set operative terms for cost audit compliance: Cost Auditor is the auditor appointed under the Act; Form-II includes the cost auditor's report, observations, annexure, and required electronic filing data; Form-III is the performance appraisal report; Report means the duly audited and signed cost audit report. 'Product' and notified Product or Activity Group are defined to cover tangible and intangible outputs. Undefined terms adopt meanings from the Act and related rules.