The Ministry of Corporate Affairs (“MCA”), in exercise of the powers conferred by Section 469(1), Section 469(2) and Section 148 of the Companies Act, 2013, vide Notification No. G.S.R. 361(E), dated May 30, 2025, issued certain amendments to the Companies (Cost Records and Audit) Rules 2014.
The newly issued Companies (Cost Records and Audit) Amendment Rules, 2025 shall come into effect from July 14, 2025, while substituting Form CRA-2, which is used for intimating the appointment of a cost auditor by the company to the Central Government.
This form has been mandated under Section 148(3) of the Companies Act, 2013 and is governed by Rules 6(1), 6(2), and 6(3A) of the Companies (Cost Records and Audit) Rules, 2014. The revised Form CRA-2 can be accessed at: https://www.mca.gov.in/bin/dms/getdocument?mds=nsXFHE3udPPTWCVXRKzobQ%253D%253D&type=open