Form CRA-2- Form of Intimation of appointment of cost auditor by the company to Central Government)

Part I – Law(s) Governing the eForm CRA-2

eForm CRA-2 is required to be filed pursuant to section 148(3) of Companies Act, 2013 and rule 6(2) of the Companies (cost records and audit) Rules, 2014 which are reproduced for your reference.

Section 148(3):

The audit under sub-section (2) shall be conducted by a Cost Accountant in practice who shall be appointed by the Board on such remuneration as may be determined by the members in such manner as may be prescribed:

Provided that no person appointed under section 139 as an auditor of the company shall be appointed for conducting the audit of cost records:

Provided further that the auditor conducting the cost audit shall comply with the cost auditing standards.

Explanation.For the purposes of this sub-section, the expression “cost auditing standards” mean such standards as are issued by the Institute of Cost and Works Accountants of India, constituted under the Cost and Works Accountants Act, 1959, with the approval of the Central Government.

Rule 6 (2):

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, along with the fee as specified in Companies (Registration Offices and Fees) Rules, 2014.

Purpose of the eForm

Every company covered under the Cost (record and audit) Rules, 2014 including all units and branches shall, in respect of each of its financial year commencing on or after the 1st day of April, 2014, maintain cost records in eform CRA- 1. Further company covered under class of company require to appoint cost auditor shall appoint such cost auditor within one hundred and eighty days from the commencement of the financial year. It shall also inform the Central government about appointment of cost auditor within thirty days of the board meeting appointing cost auditor or within one hundred and eighty days of commencement of the financial year, whichever is earlier.

eForm Number as per Companies Act, 1956

eform 23C.

Fee Rules

S. No Purpose of the form Normal Fee Additional Fee (Delay Fee) Logic for Additional Fees Remarks for Due Date
Event Date Time limit(days) for filing
1. Form of Intimation of appointment of cost auditor by the company to Central Government The Companies(Registration offices and Fees) Rules, 2014 -Annexure B 


Within 30 days from the date of board meeting or 180 days of thestart of the financial year, whichever is earlier

Fees payable is subject to changes in pursuance of the Act or any rule or regulation made or notification issued thereunder.

Processing Type

The eForm will be auto approved under straight through processing mode.


When an eForm is registered by the authority concerned, an acknowledgement of the same is sent to the user in the form of an email at the end of the day to the email id of the company

Also Read- Extension of time for filing of Notice of appointment of Cost Auditor in Form CRA-2 upto 31.03.2015

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