SubstitutionHigh ImpactCOMPANIES_ACT_2013
Official PDF (p. 2)COMPANIES_ACT_2013 · Section 148 / CRA Rules
Companies (Cost Records and Audit) Amendment Rules: Reporting Norms in Form CRA-1 and CRA-3
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Cost records maintenance and audit reporting followed earlier prescribed industry classifications.
New PositionAmended
Updated statutory thresholds and technical clarifications on cost accounting standards (CAS) compliance in Form CRA-1 and Form CRA-3.
Affected Syllabus Chapters
cost-and-management-audit
companies-cost-records-and-audit-rules-2014-as-amended
Code: companies-cost-records-and-audit-rules-2014-as-amended
Authority Document Reference
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