Appointment of Cost Auditor
Companies required to maintain cost records under Section 148 — typically manufacturing, mining, electricity, and specified service sectors notified by the Central Government.
Getting the auditor appointment right protects everything that comes after it. It's anchored in Section 148 — not a formality, a real legal requirement. Concretely: appointment within 180 days of start of financial year. No templates, no guesswork — Fi CTC Generator drafts this correctly in about 3 minutes.
Form CRA-2 must be filed with ROC within 30 days of appointment.
Rule 6(2), Companies (Cost Records and Audit) Rules, 2014
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