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    <title>Draft Companies (Cost Record and Cost Audit) Rules, 2013</title>
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    <description>The Draft Rules raise applicability thresholds and narrow mandatory cost accounting records and cost audit coverage, diverging from Expert Group recommendations that favored broader statutory scope to support board oversight, fraud detection, risk management and competitive cost culture. This exclusion of SMEs is criticised as detrimental to supply chain competitiveness and to the development and recognition of the cost accounting profession. A Committee has been constituted to review stakeholder submissions on the Rules.</description>
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