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<h1>Board Must Approve Cost Audit Annexure Before Submission; Requires Signatures from Company Secretary and Director(s)</h1> The Annexure accompanying the cost audit report must receive approval from the Board of Directors before submission to the Central Government by the cost auditor. This Annexure, once audited, requires signatures from both the Company Secretary and at least one Director. If there is no Company Secretary, it must be signed by at least two Directors.