Cost books
This query is : Resolved
Shrirang Galgali
(Querist)
19 August 2011
What is the Criteria for maintaining cost accounting records as per companies act?
CMA Ramesh Krishnan
(Expert)
19 August 2011
under section 209 (1) (d) formulates & notifies Cost Accounting Records Rules (CARRs) for various industries. Such rules prescribe the manner in which cost records are to be maintained by specified class of companies.
Under section 233B, orders are issued to individual companies for conducting cost audit of cost records in accordance to Cost Audit Report Rules from a Cost Auditor appointed by the Board of Directors with the prior approval of the Ministry of corporate affairs
Under section 233B, orders are issued to individual companies for conducting cost audit of cost records in accordance to Cost Audit Report Rules from a Cost Auditor appointed by the Board of Directors with the prior approval of the Ministry of corporate affairs
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