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    <title>Section 233B of the Companies Act, 1956 - Audit of Cost accounts in certain cases - order under section 233B(1).</title>
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    <description>Companies subject to the Companies (Cost Accounting Records) Rules, 2011 and engaged in the listed industries must, for each financial year commencing on or after 1 April 2012, have their cost accounting records audited by a cost auditor holding a valid certificate of practice; appointment must follow MCA General Circular No. 15/2011 and the cost auditor must prepare and forward the cost audit report in the format and timeframe prescribed by the Companies (Cost Audit Report) Rules, 2011.</description>
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      <description>Companies subject to the Companies (Cost Accounting Records) Rules, 2011 and engaged in the listed industries must, for each financial year commencing on or after 1 April 2012, have their cost accounting records audited by a cost auditor holding a valid certificate of practice; appointment must follow MCA General Circular No. 15/2011 and the cost auditor must prepare and forward the cost audit report in the format and timeframe prescribed by the Companies (Cost Audit Report) Rules, 2011.</description>
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