Cost record maintenance requirement ensures per unit cost calculation and reconciliation with audited financial statements under these rules. Companies covered by the Rules must maintain cost records in prescribed proformae allowing per unit cost, cost of sales and margins to be calculated; records must comply with accepted cost accounting principles and standards with deviations explained, enable operational control, be reconciled with audited financial statements disclosing omitted items and variations, and be retained for at least eight preceding financial years, with responsible officers required to secure compliance.