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of <h1>Cost Auditors Must Submit Reports in Hard Copy and Non-Rewritable CD-ROM u/s 233B of Companies Act 1956.</h1> Cost auditors must submit both hard and soft copies of cost audit reports as per section 233B of the Companies Act, 1956. To ensure uniformity and facilitate data management, the soft copy should be submitted on a non-rewritable CD-ROM. Part-1 of the report, including annexures and proforma, must be in PDF/Adobe Acrobat 4.0 or higher, or Microsoft Office XLS format. Part-II should include specific paragraphs in Microsoft Excel or a compatible format, strictly adhering to the prescribed format without disclosing the identity or location of the unit or company. This directive is effective immediately.
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