How cost auditor will be appointed?
a. The companies required to get its cost records audited, shall within 180 days of the commencement of every financial year, appoint a cost auditor. b. Every company referred to in sub-rule (1) shall inform the cost auditor concerned of his or its appointment as such and file a notice of such appointment with the Central Government within a period of thirty days of the Board meeting in which such appointment is made or within a period of one hundred and eighty days of the commencement of the financial year, whichever is earlier, through electronic mode, in form CRA-2.