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of <h1>Cost auditors must submit reports in prescribed format, maintain records for eight years, and respond to government queries in 30 days.</h1> Every cost auditor conducting an audit of a company's cost records must submit a report with observations and suggestions to the Central Government and provide a copy to the company. Reports submitted from April 1, 2012, onwards must follow the prescribed format. Companies must maintain cost records for each unit and product, authenticated by at least two directors and the cost auditor, for at least eight financial years. Cost auditors must also provide a performance appraisal report to the company's Board/Audit Committee and respond to any government clarifications within thirty days.
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