Monday, June 15, 2015

New Cost Audit Report and Appointment Format

MCA Website With The Companies (Cost Records and Audit) (Amendment) Rules, 2015, MCA  has issued new Cost Audit Report e-forms CRA 2 and CRA 4. The form CRA 2 is available on MCA website for filing and CRA 4 will be shortly made available. Now companies can file their Cost Auditor Appointment and Cost Auditor can file the Audit report with the use of CRA-2 and CRA-4 respectively. Here in this post we are giving the usage and last dates to file these forms with the ROC.


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

Form CRA-4: Form for filing Cost Audit Report with the Central Government.

LAST DATE OF FILING CRA-2 for FY 2015-2016 and CRA-4 for FY 2014-2015

A circular has been issued by MCA for clarifying the dates for filing these forms, the copy of which is given below:

The Ministry has received several representations about the non-availability of the revised form CRA-2 on MCA-21 required for filing of notice of appointment of the Cost Auditor for the F.Y. 2015-16, although the time Iimit for filing of the same has either lapsed or will be lapsing. The revised form CRA-2 has now been notified on 12th June,2015 and is available on the MCA21 system for filing.
2. ln view of the delay in availability of revised Form CRA-2 on the MCA 21 portal, however, the additional fee on account of any delay beyond the prescribed period of 30 days from the date of Board Meeting in which the appointment of the Auditor was made for filing of CRA-2 for the financial year starting on or after 1" April, 2015 is waived for all such filings till 30th June,2015,
3. The revised e-F'orm CRA-4 has also been notified vide the above mentioned notification and will be made available on MCA-21 portal shortly. Therefore, on the similar lines mentioned in above paras, additional fees on delayed filing of form CRA-4 beyond the prescribed period of 30 days from the date of receipt of a copy of Cost Audit Report from the Cost Auditor for the Financial Year starting on or after 1st  April, 2014 is also waived for all such filings till 31st August, 2015


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