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of <h1>Cost Audits Required for Electricity Companies Under Section 233B(1) of Companies Act, 1956</h1> The Ministry of Company Affairs, under the powers granted by section 233B(1) of the Companies Act, 1956, mandates cost audits for specific electricity companies. This order requires audits of cost records as per the Cost Accounting Records (Electricity Industry) Rules, 2001, for the financial year ending March 31, 2006, and for each subsequent year. The companies affected include several regional electricity distribution firms and power generation companies across various locations in India, such as Lucknow, Meerut, Varanasi, Agra, Noida, Secunderabad, Hyderabad, Visakhapatnam, and others.
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