The Institute of Cost Accountants of India

(Statutory Body Under an Act of Parliament)

Tech/CAASB/9/2015                                                                                         September 11, 2015


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

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

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