Central Government to specify audit of items of cost in respect of certain companies.

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....uch class of companies engaged in the production of such goods or providing such services as may be prescribed, direct that particulars relating to the utilisation of material or labour or to other items of cost as may be prescribed shall also be included in the books of account kept by that class of companies:           Provided that the Central Gove....

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.... as may be prescribed:           Provided that no person appointed under section 139 as an auditor of the company shall be appointed for conducting the audit of cost records:                Provided further that the auditor conducting the cost audit shall comply with the cost auditin....

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.... cost auditor appointed under this section for auditing the cost records of the company:           Provided that the report on the audit of cost records shall be submitted by the cost accountant in practice to the Board of Directors of the company.      (6) A company shall within thirty days from the date of receipt of a copy ....