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of <h1>Cost Auditors and Companies Face Penalties for Violating Cost Audit Report Rules Under Companies Act Sections 209, 233B, 642.</h1> If a cost auditor fails to comply with rules 4 or 5 of the Companies (Cost Audit Report) Rules, 2011, they may face a fine up to five thousand rupees. Additionally, if a company breaches any provisions of these rules, both the company and its responsible officers, including those mentioned in section 209(6) of the Companies Act, 1956, are subject to penalties as outlined in section 642(2), along with sections 209(5), 209(7), and 233B(11) of the same Act.
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