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<h1>2011 Cost Audit Report Rules uphold rights and liabilities from 2001 rules, allowing ongoing legal actions and penalties.</h1> The Companies (Cost Audit Report) Rules, 2011, state that the replacement of the Cost Audit Report Rules, 2001, does not affect any rights, obligations, or liabilities acquired under the previous rules. It also preserves any penalties, forfeitures, or punishments incurred due to contraventions of the 2001 rules. Furthermore, any investigations, legal proceedings, or remedies related to these rights, obligations, penalties, or punishments can continue as if the 2001 rules had not been superseded.