Companies Cost Records and Audit Rules, 2025: CRA-2 and CRA-4 Forms Updated

The Companies (Cost Records and Audit) Rules, 2025, have been updated, with revisions to Forms CRA-2 and CRA-4. These amendments streamline the compliance requirements for companies mandated to maintain cost records and conduct cost audits. CRA-2 pertains to the intimation of appointment of cost auditor, while CRA-4 is the form for filing the cost audit report. The updates aim to enhance transparency and accuracy in cost reporting, aligning with the government's focus on corporate governance and efficient financial management. Companies subject to these rules must adhere to the updated forms and procedures.