Companies (Cost Records and Audit) Amendment Rules, 2025 substitute forms CRA 2 and CRA 4 and require XBRL for cost audit reports. The Amendment Rules substitute Annexure e forms CRA 2 and CRA 4 under the Companies (cost records and audit) Rules, 2014, prescribing updated templates and required fields for (i) intimation of appointment or change of cost auditor (CRA 2) including company and auditor particulars, filing reasons, scope and board resolution, and (ii) filing of the cost audit report (CRA 4) including SRN, financial year and AGM details, auditor particulars, report qualifications and a mandatory XBRL attachment; the Rules are titled Companies (Cost Records and Audit) Amendment Rules, 2025 and commence 14 July 2025.
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Companies (Cost Records and Audit) Amendment Rules, 2025 substitute forms CRA 2 and CRA 4 and require XBRL for cost audit reports.
The Amendment Rules substitute Annexure e forms CRA 2 and CRA 4 under the Companies (cost records and audit) Rules, 2014, prescribing updated templates and required fields for (i) intimation of appointment or change of cost auditor (CRA 2) including company and auditor particulars, filing reasons, scope and board resolution, and (ii) filing of the cost audit report (CRA 4) including SRN, financial year and AGM details, auditor particulars, report qualifications and a mandatory XBRL attachment; the Rules are titled Companies (Cost Records and Audit) Amendment Rules, 2025 and commence 14 July 2025.
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