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    <title>Maintenance of books of cost accounts as per Cost Accounting Records Rules.</title>
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    <description>Companies subject to the Cost Accounting Records Rules must maintain books of cost accounts with continual right of access to those records to ensure compliance with Section 209(1)(d). Cost auditors who detect non maintenance or non submission of cost records are required to report such non compliance to the Department of Company Affairs immediately when noticed; auditors who fail to do so may face departmental action under the Act and Rules.</description>
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