https://www.taxtmi.com/acts?id=17044 Form B requires a cost accountant appointed under the Rules to examine prescribed books and relevant records for the financial year and certify whether (1) all necessary information and explanations were obtained, (2) proper cost records have been maintained giving a true and fair view of production/operation costs, cost of sales and margins, (3) detailed unit wise and product/activity wise cost statements are kept, (4) the books supply information as required by the Companies Act, and (5) the records conform to generally accepted cost accounting principles and applicable cost accounting standards; material deficiencies or qualifications must be indicated and observations may be annexed. en-us Thu, 06 Dec 2012 17:50:19 +0530 Thu, 06 Dec 2012 17:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17044 Form B requires a cost accountant appointed under the Rules to examine prescribed books and relevant records for the financial year and certify whether (1) all necessary information and explanations were obtained, (2) proper cost records have been maintained giving a true and fair view of production/operation costs, cost of sales and margins, (3) detailed unit wise and product/activity wise cost statements are kept, (4) the books supply information as required by the Companies Act, and (5) the records conform to generally accepted cost accounting principles and applicable cost accounting standards; material deficiencies or qualifications must be indicated and observations may be annexed. Act-Rules Companies Law Thu, 06 Dec 2012 17:50:19 +0530 https://www.taxtmi.com/acts?id=17044