Cost audit rules

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Girish (Querist)
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14 August 2013 We are a 100% Export Oriented Unit manufacturing Electronics Components. We are exempted from Mandatory Cost Audit but we are not exempt for maintaining cost accouting records and filing of report with MCA can anyone help me to get the Format for maintaining such record. Please also let me knwo the compliance report I have to obtain from a practising cost accountant.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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14 August 2013 Cost compliance report format you can get from ICMAI website or MCA website. how ever there is no specific format for costing records given by the format. what ever format but it should be ensure the calculation of cost per unit and margin of the product in a particular period and comply with Generally accepted cost accounting rules and Cost accounting standards

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