Companies Act · source-checked form guide
CRA-2: appointment of cost auditor
The company intimates the appointment and exact audit scope. Cost-record maintenance, cost-audit applicability and auditor appointment are separate questions.
Which version and who acts?
Substituted form effective 14 July 2025; original appointment for FY2026–27.
Company appoints the eligible cost auditor and files the intimation; shareholder ratification of remuneration is a separate governance step.
G.S.R.361(E), physical PDF pp13–17: CRA-2 purposes A–F, product scope, auditor and Board resolution.
Completed field illustration
Fictional example — not for filing. An assumed covered engineering company makes an original appointment on 15 April 2026 for FY2026–27. Applicability is assumed to have been established from the actual product classification and preceding-year turnover; no threshold is invented by the example.
| Prescribed field / block | Completed fictional entry |
|---|---|
| 1–2 Company / purpose | SYNTHETIC-CIN-01; deliberately not a valid CIN; Aurelia Demonstration Private Limited (fictional); Original. |
| 2(a)–(c) Financial year / appointment type | 01/04/2026–31/03/2027; fresh appointment for the year. |
| 3 Products/services | One non-regulated engineering-product group; actual applicable CTA heading and covered tariff items must be established, not guessed. |
| 4(a)–(g) Auditor number / category / identity | 1; partnership firm; Example Cost Learning & Co (fictional). Real membership/FRN/PAN not asserted. |
| 4(k) Board appointment date | 15/04/2026 |
| 4(l) Audit scope | Covered engineering-product cost records for FY2026–27, including allocation and reconciliation schedules. |
| 4(m) Consent and Rule 6(1A) certificate | Assumed received before appointment; no real certificate issued. |
| 5 Previous auditors | No previous-year appointment in this assumed first covered year; not applicable. |
| Attachment / declaration | Board resolution dated 15/04/2026. Not signed. No DSC, certification, SRN, filing or approval has occurred. |
The named fields illustrate this scenario. The official reference contains the additional applicable fields, schedules, attachments and declarations. Synthetic identifiers are not valid input for a live filing. No signature, certification, authority action or successful filing is represented.
Check the dates, amounts and legal branch
- 15 April–30 April is 15 days, within 30 days of the Board meeting and within 180 days of FY commencement. Rule 6(2) uses the earlier limit.
- The new form distinguishes original, amalgamation, demerger, vacancy, new-product and other purposes; an appointment due to a vacancy needs the vacated-auditor details.
- A source kit or e-form does not itself prove the product/turnover applicability test.
Prepare, submit and retain the evidence
- Test cost-record and cost-audit applicability using actual sector, product and turnover evidence; document any exemption.
- Obtain consent/eligibility certificate and Board appointment, with precise product and audit scope.
- Use the correct CRA-2 purpose, attach Board resolution, file within the earlier Rule 6(2) limit and retain actual acknowledgement.
Download the right reference and sample
Official prescribed referenceFilled sample: fictional field illustrationThe reference preserves the complete official source document. Use the physical PDF page locators above to find this form; adjacent forms and amendment provisions may share a page. The sample is a static educational model, not an MCA utility, statutory approval or executed filing.
Related guide: Secretarial filing workflow
Primary authorities and exact locators
- G.S.R.361(E), physical PDF pp13–17: CRA-2 purposes A–F, product scope, auditor and Board resolution.
- Companies Act, 2013: the sections expressly identified in the form and explanatory workflow; source copy, read with the specific later rules linked here.
- ICMAI-hosted consolidated statutory Rules updated through 2025, physical PDF pp8–10, Rules 5 and 6; CRA-2/CRA-4 versions controlled by the linked 2025 Gazette.
Questions readers ask
What does this PDF complete?
It illustrates the named prescribed fields with fictional facts. The real statutory document must include every applicable field and annexure, supported by actual records and authorised verification.
Does downloading the sample create a filing or approval?
No. Follow the specific preparation and submission steps above. The actual portal acknowledgement, authority decision or signed professional report is separate evidence.