Provision of cost accounting records enables timely completion and submission of the cost audit report. The company and every officer shall make available to the cost auditor such cost accounting records, cost statements, other books and documents, and the Annexure to the Report, duly completed, as would be required for conducting the cost audit, and shall render necessary assistance to the cost auditor so as to enable him to complete the cost audit and submit his report within the time limit specified in rule 5.