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Rule 4 - Form of the Report. - Cost Audit Report Rules, 2001Extract Form of the Report. 04. (1) Every Cost Auditor, who conducts an audit of the cost accounting records of the company shall submit the report (a hard copy and a soft copy) along with auditor's observations and suggestions, Annexure and Proforma to the Central Government in the prescribed form and at the same time forward a copy of the report to the company. (2) Every Cost Auditor, who submits a report under sub-rule (1), shall also give clarifications, if any required by the Central Government on the Cost Audit Report submitted by him, within thirty days of the receipt of the communication addressed to him calling for such clarifications. [1] [(3). The Forms prescribed in these rules may be filed through electronic media or through any other computer readable media as referred under section 610A of the Companies Act, 1956 (1 of 1956). (4) The electronic-form shall be authenticated by the authorised signatories using digital signatures, as defined under the Information Technology Act, 2000 (21 of 2000). (5) The Forms prescribed in these rules, when filed in physical form, may be authenticated by authorised signatory by affixing his signature manually.] --------------------------------- Notes:- [1] Inserted by the Cost Audit (Report) (Amendment) Rules, 2006 notified vide Notification No. GSR 148(E), dated 8th March, 2006, w.e.f. 8-3-2006.
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