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    <description>Form B requires a cost accountant to certify examination of prescribed books and records under the Cost Accounting Records (Telecommunication Industry) Rules, 2011, stating whether necessary information was obtained, whether proper cost records and detailed unit/product/service cost statements were maintained, whether records meet Companies Act information requirements, and whether they conform to generally accepted cost accounting principles and applicable cost accounting standards; qualifications, observations and supporting annexure proformas A-G for quantitative data, costing schedules, apportionment, capital employed and reconciliation are required.</description>
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