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of <h1>Companies Must Provide Cost Auditors with All Necessary Documents for Audit as per Rule 5 of 2011 Rules.</h1> The Companies (Cost Audit Report) Rules, 2011 mandate that a company and its officers must provide the cost auditor with all necessary cost accounting records, cost statements, and related documents required for conducting a cost audit. This includes ensuring that the Annexure to the Report is duly completed. The company must also assist the cost auditor to enable the timely completion and submission of the cost audit report as specified in Rule 5. These obligations are in addition to the powers and duties granted to the cost auditor under section 233B of the Companies Act.
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