CRA-2

For a company exceeding the turnover threshold in FY 2020-21, a Cost Auditor must be appointed for FY 2021-22. The appointment must be approved by the Board within 180 days of the start of the financial year (by September 27, 2021), and Form CRA-2 must be filed within 30 days of appointment or 180 days of the FY start, whichever is earlier. The final audit report for FY 2021-22 must be submitted by the auditor to the Board by September 30, 2022.