General circular dated April 11, 2011
General circular no. 15/2011 dated April 11, 2011 regarding appointment of Cost Auditor
https://members.icwai.org/members/docs/mca/Letter-CAB.pdf
Cost Audit Orders
Cost Audit Order F.No. 52/26/CAB-2010 dated May 02, 2011 for eight industries
https://members.icwai.org/members/docs/mca/cost-order-02052011.pdf
Cost Audit Order F.NO. 52/26/CAB dated May 03, 2011 for six industries
https://members.icwai.org/members/docs/mca/cost-order-03052011.pdf
Cost Audit Order F.No. 52/26/CAB-2010 dated June 30, 2011 for eight industries (modified of Order May 03, 2011)
https://members.icwai.org/members/docs/mca/cost-order-30062011.pdf
Cost Audit Order F.NO. 52/26/CAB-2010 dated January 24, 2012 for Nine industries
https://members.icwai.org/members/docs/mca/cost-order-24012012.pdf
Notifications dated June 03, 2011
The Companies (Cost Accounting Records) Rules 2011 (CARR) vide Notification No. GSR 429(E)
https://members.icwai.org/members/docs/mca/Common_Record_Rules_03jun11.pdf
List of Cost Accounting Records Rules superseded by GSR 429(E)
https://members.icwai.org/members/docs/pd/36_GSR_Superseded.pdf
The Companies (Cost Audit Report) Rules 2011 (CAR) vide Notification No. GSR 430(E)
https://members.icwai.org/members/docs/mca/Revised_Report_Rules_03jun11.pdf
Circular dated November 11, 2011
Master Circular on 2/2011 dated November 11, 2011 on Cost Accounting Records and Cost Audit
Circular dated November 30, 2011
General Circular 67/2011 on Cost Accounting Records and Cost Audit - clarifications coverage of certain sectors thereunder
https://members.icwai.org/members/docs/mca/CostAccountingRecord.pdf
General Circular 68/2011 on Cost Accounting Records and Cost Audit - clarifications applicability and compliance requirements
https://members.icwai.org/members/docs/mca/CostAuditLetter.pdf
Notifications dated December 07, 2011
G.S.R. 869 (E) - Cost Accounting Records (Telecommunication Industry) Rules, 2011
https://members.icwai.org/members/docs/mca/CARR/TELECOM_CARR_869E.pdf
G.S.R. 870 (E) - Cost Accounting Records (Petroleum Industry) Rules, 2011
https://members.icwai.org/members/docs/mca/CARR/PETROLEUM_CARR_870E.pdf
G.S.R. 871 (E) - Cost Accounting Records (Electricity Industry) Rules, 2011
https://members.icwai.org/members/docs/mca/CARR/ELECTRICITY_CARR_871E.pdf
G.S.R. 872 (E) - Cost Accounting Records (Sugar Industry) Rules, 2011
https://members.icwai.org/members/docs/mca/CARR/SUGAR_CARR_872E.pdf
G.S.R. 873 (E) - Cost Accounting Records (Fertilizer Industry) Rules, 2011
https://members.icwai.org/members/docs/mca/CARR/Fertilizer_CARR_873E.pdf
G.S.R. 874 (E) - Cost Accounting Records (Pharmaceutical Industry) Rules, 2011
https://members.icwai.org/members/docs/mca/CARR/PHARMA_CARR_874E.pdf
Frequently Asked Questions
FAQ-1 Companies (Cost Accounting Records) Rules, 2011 as on 07th Dec. 2011
https://www.icwai.org/icwainew/docs/FAQ/FAQ1.pdf
FAQ-2 Companies (Cost Audit Report) Rules, 2011 as on 07th Dec. 2011
https://www.icwai.org/icwainew/docs/FAQ/FAQ2.pdf
FAQ-3 Cost Accounting Records Rules 2011 & Cost Audit Report Rules 2011
https://www.icwai.org/icwainew/docs/FAQ/3-FAQ-CARR-CAR.pdf
FAQ-4 Cost Accounting Records Rules 2011 & Cost Audit Report Rules 2011- 07.12.11
https://www.icwai.org/icwainew/docs/FAQ/FAQ-4.pdf
FAQ-5 Cost Accounting Records Rules 2011 & Cost Audit Report Rules 2011- 22.12.11
https://www.icwai.org/icwainew/docs/FAQ/FAQ5.pdf
Cost accounting Standards
Cost accounting Standards (CAS1 to CAS 13)
https://casbicwai.org/CASB/casb-resources.asp
Guidance Note on Cost Accounting Standards
Cost Accounting Standard 6 Material Cost (CAS-6)
https://casbicwai.org/CASB/casb-resources.asp
Cost Accounting Standard on Cost of Production for Captive Consumption (CAS-4)
https://casbicwai.org/CASB/casb-resources.asp
Generally Accepted Cost Accounting Principles
GACAP - Generally Accepted Cost Accounting Principles
https://casbicwai.org/CASB/casb-resources.asp
AUDIT QUALITY
GUIDANCE MANUAL FOR AUDIT QUALITY
https://www.qrbicwai.in/qrb/docs/QRB-MANUAL-FINAL.pdf
Exposure Draft
Guidance Note on Classification of Product Group : suggestions by 31st January 2012
https://members.icwai.org/members/members-comments.asp
XBRL Taxonomy for Cost Audit Report and Compliance Report. : suggestions by 31st January 2012
https://icwai.org/icwainew/institute-XBRL-taxonomy.asp
Cost Accounting Standard - 14 on Pollution Control Cost (CAS - 14): suggestions by 15th February 2012
https://casbicwai.org/CASB/casb-comments.asp
Circular No 01/ 2012-Customs dated 5th January 2012
Refund of 4% Additional Duty of Customs (4% CVD) in terms of Notification No. 102/2007-Customs dated 14.09.2001-regarding
https://icwai.org/icwainew/docs/circular/Circular-No-01-2012-Customs-dated-05-01-2012.pdf
Gazette dated January 13, 2012
No. 10 of 2012: about Institute’s Name Change
https://www.icwai.org/icwainew/docs/Name-change.pdf
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