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    <title>Remuneration of the Cost Auditor.</title>
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    <description>Where an audit committee exists, the Board shall appoint a cost accountant or firm as cost auditor on the Audit Committee&#039;s recommendation, with remuneration recommended by the Audit Committee, approved by the Board and thereafter ratified by shareholders. In companies without an audit committee, the Board appoints the cost auditor and the remuneration is subsequently ratified by shareholders.</description>
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      <description>Where an audit committee exists, the Board shall appoint a cost accountant or firm as cost auditor on the Audit Committee&#039;s recommendation, with remuneration recommended by the Audit Committee, approved by the Board and thereafter ratified by shareholders. In companies without an audit committee, the Board appoints the cost auditor and the remuneration is subsequently ratified by shareholders.</description>
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