Companies (Cost Records and Audit) Amendment Rules, 2025

Notification/Circular No. – G.S.R. 361(E) dated May 30,2025

Applicable Act/Rule – Companies Act, 2013, Companies (Cost Records and Audit) Rules, 2014

Applicable Section/Rule – Section 148(3) , 148(6); Rule 6(1),6(2), 6(3A) , 6(6)

Effective Date – July 14, 2025

Subject: Substitution of Form CRA-2 and CRA-4

Background:

  1. Form CRA-2 is used by companies to intimate the appointment of a cost auditor to the Central Government.
  2. Form CRA-4 is used for filing Cost Audit Report with Central Government

Amendment – Both Forms CRA-2 & CRA-4 have been substituted, effective July 14, 2025.

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