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Applicability of Cost audit u/s.233B

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Querist : Anonymous

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Querist : Anonymous (Querist)
29 June 2011 As per Section 233B of Companies Act, 1956 read with latest Circulars/Notifications issued by Ministry of Corporate Affairs, whether Cost Audit is mandatory for a Government Company engaged in the manufacture of electronic components, having a turnover of Rs.300 crores per annum.
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C A S.S.Agarwal, M.Com.,LL.B,

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C A S.S.Agarwal, M.Com.,LL.B, (Expert)
30 June 2011 Yest the circular once issued is applicable and the audit is mandatory. What is your question kindly let me know the question
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Querist : Anonymous

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Querist : Anonymous (Querist)
30 June 2011 My question is whether cost audit is applicable to a Company engaged in manufacture of electronics components having a turnover of rs.300 crores?
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Kumar

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Kumar (Expert)
01 July 2011
Orders are issued to individual companies for conducting cost audit of cost records and hence if and only if the Central Government orders Cost audit, it is to be carried out.
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