MCA Amends Form CRA 2 for Appointment of Cost Auditor

MCA Amends Form CRA 2 for Appointment of Cost Auditor

The Ministry of Corporate Affairs has issued a notification dated May 30, 2025, about the revision in the Companies (cost records and audit) Rules, 2014 by the Central Government. These changes are effective from July 14, 2025.

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According to the notification, “In exercise of the powers conferred by sub-sections (1) and (2) of section 469 and section 148 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (cost records and audit) Rules, 2014…“. The changes are as follows:

These rules will now be known as the Companies (Cost Records and Audit) Amendment Rules, 2025.
The Rules are effective from July 14, 2025.
In the Companies (cost records and audit) Rules, 2014, in the Annexure, form CRA-2 shall be replaced with the new form, which is attached in the official notification.

Refer to the official notification for more information.