The Institute of Cost Accountants of India

(Statutory Body Under an Act of Parliament)

Tech/CAASB/9/2015                                                                                         September 11, 2015

To,

All Stakeholders

Dear Sir / Madam,

Government of India, Ministry of Corporate Affairs, vide their letter no. 52/33/CAB/2013 dated 10th September, 2015 has, under section 148(3) of the Companies Act, 2013, granted Central Government’s approval to the following Cost Auditing Standards:

  1. Cost Auditing Standard-101 on Planning an audit of Cost Statements;
  2. Cost Auditing Standard-102 on Cost Audit Documentation;
  3. Cost Auditing Standard-103 on Overall objectives of the independent cost auditor; and
  4. Cost Auditing Standard-104 on Knowledge of business, its processes and the business

These Standards shall come into force with immediate effect.

Please click here to download the Standards

http://icmai.in/icmai/caasb/Download_CAAS.php

(CMA JK Bud hiraja)
Senior Director and
Secretary to Cost Auditing Standards Board

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