Cost accounting compliance requirements for telecommunications companies require maintenance of prescribed cost records and certified reporting. These rules require companies engaged in telecommunication activities meeting prescribed thresholds to maintain detailed cost records per Proformae A-H, align records with Cost Accounting Standards and Generally Accepted Cost Accounting Principles, reconcile cost statements with audited financials, retain such records for specified years, and submit an annual Board approved and Cost Accountant-certified compliance report and Annexure in prescribed electronic forms within the statutory time limit.