Ministry of Corporate Affairs (MCA) has issued a notification amending the Companies (Cost Records and Audit) Rules, 2014. These amendments, titled the Companies (Cost Records and Audit) Amendment Rules, 2025, will take effect from 14th July 2025. The changes primarily involve the substitution of Forms CRA-2 and CRA-4. Form CRA-2, used by companies to intimate the Central Government about the appointment of a cost auditor under Section 148(3) of the Companies Act, 2013, has been revised. Similarly, Form CRA-4, required for filing the Cost Audit Report with the Central Government under Section 148(6), has also been updated. These modifications are part of ongoing efforts to streamline compliance processes under the Companies Act, 2013. The rules derive their authority from Sections 469 and 148 of the Act. The principal rules were originally notified in June 2014 and have since undergone multiple amendments, reflecting the evolving regulatory landscape.
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 30th May, 2025
G.S.R. 361(E).—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, namely:-
1. (1) These rules may be called the Companies (Cost Records and Audit) Amendment Rules, 2025.
(2) They shall come into force with effect from the 14th day of July, 2025.
2. In the Companies (cost records and audit) Rules, 2014, in the Annexure,-
(i) for form CRA-2, the following form shall be substituted, namely,-
“Form No. CRA-2
Form of intimation of appointment of cost auditor by the company to Central Government
[Pursuant to section 148(3) of Companies Act, 2013 and rule 6(1), 6(2) & 6(3A) of the Companies (cost records and audit) Rules, 2014]
(ii) for form CRA-4, the following form shall be substituted, namely, –
“Form No. CRA-4
Form for filing Cost Audit Report with the Central Government
[Pursuant to section 148(6) of Companies Act, 2013 and rule 6(6) of the Companies (cost records and audit) Rules, 2014]
[F. No. 1/40/2013-CL-V Part 1]
INDER DEEP SINGH DHARIWAL, Jt. Secy.
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 425 (E), dated the 30th June, 2014; amended vide number G.S.R. 01(E), dated the 31st December, 2014; vide number G.S.R. 486 (E), Dated the 12th June, 2015; vide number G.S.R. 695(E), dated the 14th July, 2016; vide number G.S.R. 1498 (E), dated the 7th December, 2017; vide number G.S.R. 1526 (E), dated the 20th December, 2017; vide number G.S.R. 1157 (E), dated the 3rd December, 2018 and vide number G.S.R. 792 (E), dated the 15thOctober, 2019.
