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  • Nidhi Maurya
  • img April 13, 2026

Amendment of the Companies (cost records and audit) Rules, 2014

MCA vide its notification G.S.R. 361(E) dated 30th May, 2025 amends the Companies (cost records and audit) Rules, 2014

—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,-

Click on the link for the official notification 

https://www.mca.gov.in/bin/dms/getdocument?mds=nsXFHE3udPPTWCVXRKzobQ%253D%253D&type=open

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Nidhi Maurya

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