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of <h1>Companies Cost Records and Audit Rules Updated: Revised Forms CRA-2 and CRA-4 Enhance Regulatory Compliance Mechanism</h1> The Ministry of Corporate Affairs issued an amendment to the Companies (Cost Records and Audit) Rules, 2014, effective July 14, 2025. The amendment modifies forms CRA-2 and CRA-4 under the existing rules, utilizing powers granted by sections 469 and 148 of the Companies Act, 2013. The notification updates regulatory requirements for cost records and audit procedures for companies.
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