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<h1>Cost audit form requirement: Form CRA-3 prescribes the format and disclosures for cost audit reports under company rules.</h1> The document prescribes the statutory use of Form CRA-3 as the prescribed format for cost audit reports, specifying the structured disclosures and particulars a cost auditor must present to satisfy reporting and recordkeeping obligations under the Companies (cost records and audit) Rules, 2014.