Source : http://taxguru.in/company-law/notification-relating-companiescost-records-audit-rules.html#sthash.Tsxh2PTd.dpuf

June 30, 2014

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.

The Notification is available on the Ministry’s website at  – http://www.mca.gov.in

Also the notification can be downloaded from here

cost audit rules – 30-06-2014

 

 

 

 

 

 

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