MCA revised Form CRA-2 of intimation of appointment of cost auditor by the company to Central Government
Ministry of Corporate Affairs has revised Form CRA-2. The revised form shall come into force with effect from the 14th day of July, 2025.
MCA vide Notification No. G.S.R. 361(E) dated 30.05.2025 has notified the Companies (Cost Records and Audit) Amendment Rules, 2025 to amend Form CRA-2- for 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.
The Revised Form CRA-2 captures the additional information related to appointment of Cost Auditor i.e original , due to amalgamation or demerger, due to casual vacancy, due to additional products or other reasons.
Further the revised Form CRA-2 requires Particulars of the cost auditor(s) whose place of office is vacated along with reasons of vacancy.
Also, it is to be mentioned whether the Company has obtained written consent of the cost auditor for appointment and also certificate as provided in sub-rule (1A) of Rule 6 of Companies (Cost Records and Audit) Rules, 2014
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