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Cost accounting standard

Latest Articles


Comply without delay with timeline of Cost Audit 2023-24

CA, CS, CMA : Ensure timely compliance with the 2023-24 Cost Audit timeline. Promptly report any deviations to the Ministry of Corporate Affairs...

May 15, 2024 1767 Views 0 comment Print

Applicability & Non-Compliance in Cost Records/Audit: MCA Notices & ICMAI Advisory

CA, CS, CMA : Applicability of Cost Records and Cost Audit and Non-Compliance with various provisions with regard to Cost Records/Audit results ...

May 13, 2024 9474 Views 0 comment Print

Cost Auditor Appointment & Compliance Under Companies Act 2013

Company Law : Navigate the complexities of Cost Auditor appointments, remuneration, removal, and resignation under the Companies Act, 2013. Lear...

January 22, 2024 4053 Views 0 comment Print

Cost Record Maintenance & Audit applicability under Companies Act, 2013

Company Law : The article provides an in-depth understanding of provisions related to maintenance of cost records and applicability of cost audi...

January 15, 2024 16416 Views 0 comment Print

Cost Auditor Appointment: Regulations, Procedure & Consequences

CA, CS, CMA : Explore the when, why, and how of appointing a cost auditor under the Companies Act. Learn about eligibility, procedure, and conse...

November 24, 2023 8544 Views 0 comment Print


Latest News


CAS-2 (Revised 2024) Cost Accounting Standard on Capacity Determination

CA, CS, CMA : Explore revised CAS-2 (2024) standard for capacity determination, issued by Institute of Cost Accountants of India, ensuring consi...

May 18, 2024 324 Views 0 comment Print

Guidance Note on Inventory Valuation under Income Tax Act 1961

Income Tax : Learn how to prepare Inventory Valuation Reports under Section 142(2A) of the Income Tax Act, 1961 with our comprehensive Guidance...

May 10, 2024 2109 Views 0 comment Print

ICMAI Advisory: Unit of Measure & Cost Audit Report Submission

CA, CS, CMA : ICMAI issues advisory for members regarding Annexures in Cost Audit Reports & timely submission. Ensure compliance for statutory r...

May 10, 2024 390 Views 0 comment Print

ICMAI Releases Exposure Draft on Capacity Determination (Revised)

CA, CS, CMA : ICMAI has published an Exposure Draft on revised Cost Accounting Standard (CAS-2) for Capacity Determination. Learn about changes ...

September 17, 2023 822 Views 0 comment Print

Exposure Draft of the Revised Standards on Cost Auditing (SCAs)

CA, CS, CMA : CAASB Request for Comments on Exposure Draft of the Revised Standards on Cost Auditing (SCAs) Second Proviso to Section 148(3) of...

June 3, 2022 504 Views 0 comment Print


Latest Notifications


GST details in Draft Companies (Cost Records and Audit) Amendment Rules, 2018

Company Law : Pursuant to introduction of GST, the Companies (Cost Records and Audit) Rules, 2014 are to be amended to incorporate resultant cha...

August 6, 2018 3780 Views 0 comment Print

Revised Master Circular on Cost Accounting Records and Cost Audit

Company Law : As per provisions of the Cost Audit Report Rules that are in force from time-to­-time, a cost auditor is required to comment on ...

November 11, 2017 3003 Views 0 comment Print


Latest Posts in Cost accounting standard

CAS-2 (Revised 2024) Cost Accounting Standard on Capacity Determination

May 18, 2024 324 Views 0 comment Print

Explore revised CAS-2 (2024) standard for capacity determination, issued by Institute of Cost Accountants of India, ensuring consistency in capacity measurement.

Comply without delay with timeline of Cost Audit 2023-24

May 15, 2024 1767 Views 0 comment Print

Ensure timely compliance with the 2023-24 Cost Audit timeline. Promptly report any deviations to the Ministry of Corporate Affairs (MCA) as per regulatory requirements.

Applicability & Non-Compliance in Cost Records/Audit: MCA Notices & ICMAI Advisory

May 13, 2024 9474 Views 0 comment Print

Applicability of Cost Records and Cost Audit and Non-Compliance with various provisions with regard to Cost Records/Audit results in issue of Notices by MCA and advisory by ICMAI

Guidance Note on Inventory Valuation under Income Tax Act 1961

May 10, 2024 2109 Views 0 comment Print

Learn how to prepare Inventory Valuation Reports under Section 142(2A) of the Income Tax Act, 1961 with our comprehensive Guidance Note. Get insights on legal provisions, standards, and FAQs.

ICMAI Advisory: Unit of Measure & Cost Audit Report Submission

May 10, 2024 390 Views 0 comment Print

ICMAI issues advisory for members regarding Annexures in Cost Audit Reports & timely submission. Ensure compliance for statutory requirements.

Cost Auditor Appointment & Compliance Under Companies Act 2013

January 22, 2024 4053 Views 0 comment Print

Navigate the complexities of Cost Auditor appointments, remuneration, removal, and resignation under the Companies Act, 2013. Learn about the criteria, timelines, and procedures for compliance.

Cost Record Maintenance & Audit applicability under Companies Act, 2013

January 15, 2024 16416 Views 0 comment Print

The article provides an in-depth understanding of provisions related to maintenance of cost records and applicability of cost audit under Companies Act, 2013.

Cost Auditor Appointment: Regulations, Procedure & Consequences

November 24, 2023 8544 Views 0 comment Print

Explore the when, why, and how of appointing a cost auditor under the Companies Act. Learn about eligibility, procedure, and consequences of non-compliance.

ICMAI Releases Exposure Draft on Capacity Determination (Revised)

September 17, 2023 822 Views 0 comment Print

ICMAI has published an Exposure Draft on revised Cost Accounting Standard (CAS-2) for Capacity Determination. Learn about changes and how it impacts cost statements.

Cost Records Maintenance- Applicability Criteria & How to maintain records

August 21, 2023 12540 Views 0 comment Print

Explore the essentials of Cost Records Maintenance as per Companies Act. Learn criteria, exemptions, formats, and importance of compliance.

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