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MCA vide Notification no. G.S.R. __(E) dated 07.12.2017 have issued Companies (Cost records and audit) Amendment Rules, 2017.

MCA vide Notification no. G.S.R. __ (E) on Thursday, 7th December, 2017 have amended the companies (cost records and audit) Rules, 2014 and issued Companies (cost records and audit) Amendment Rules, 2017 to that effect.

The definition of Indian Accounting standards have been inserted after clause (f) of rule 2 and Form CRA-1(Particulars relating to the ltems of Costs to be included in the Books of Account) sand Form CRA-3 (Form of Cost Audit Report) has been substituted with effect from 01st day of April, 2016.

The said Notification can be accessed from the following link:

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