Companies must file substituted Forms CRA-2 and CRA-4 for cost auditor appointment and cost audit report filings. The Central Government substitutes Forms CRA-2 and CRA-4: CRA-2 mandates intimation of cost auditor appointment with corporate identifiers, product/service scope, auditor particulars, financial year, board resolution and declaration; CRA-4 mandates filing the cost audit report with company and auditor particulars, details of covered industries/products/services, confirmations on qualifications/reservations/observations, required attachments including XBRL-converted audit documents, and a digital declaration by an authorised officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Companies must file substituted Forms CRA-2 and CRA-4 for cost auditor appointment and cost audit report filings.
The Central Government substitutes Forms CRA-2 and CRA-4: CRA-2 mandates intimation of cost auditor appointment with corporate identifiers, product/service scope, auditor particulars, financial year, board resolution and declaration; CRA-4 mandates filing the cost audit report with company and auditor particulars, details of covered industries/products/services, confirmations on qualifications/reservations/observations, required attachments including XBRL-converted audit documents, and a digital declaration by an authorised officer.
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