Cost accounting compliance for sugar industry requires standardized Form B reports with detailed proformas and reconciliation. The Rules require a cost accountant to complete Form B certifying whether prescribed cost records were maintained to present true and fair cost of production, sales and margins, with signature and membership details and allowance for qualifications. An annexure and multiple proforma schedules (A-I, H 1) mandate product wise quantitative disclosures, detailed cost components for utilities, raw materials, sugar and alcohol production, by product credits, overhead apportionment, and a reconciliation aligning cost account margins with financial account profit or loss, with all items reconcilable to audited financial accounts.