Filing of Form for Appointment of Cost Auditor
Form 23C and Form 23D are not applicable for filing in relation to appointment of Cost Auditor. New Form required pursuant to new Cost Records & Audit rules shall be made available shortly.
Notification relating to Companies (Cost Records and Audit) Rules
The Ministry has issued notification relating to the Companies (Cost Records and Audit) Rules, 2014 under section 148 of the Companies Act, 2013. The last date for filing application for appointment of cost auditor under earlier rules was 30th June, 2014. Keeping this in view the new rules have been notified today.
These rules supersede eight sets of rules notified under the Companies Act, 1956. The new rules specify four classes of companies which shall be required to maintain cost records and who will be subject to cost audit. Relevant e-Forms would be made available on the MCA portal shortly. (PIB Press Release dated 30th June, 2014)
The Press Release is available at the following link:
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