CRA-2
Intimation of appointment of cost auditor
MCA Form GuideCRA-2
Intimation of appointment of cost auditor
Legal anchor
Section 148 and Cost Audit Rules
Filing window
Within the prescribed period from Board meeting/financial year commencement; verify current rule.
Core attachments and evidence
- Board resolution
- Cost auditor consent/eligibility
- Applicability working
Pre-filing checks
- Company master data is correct
- Event date agrees with approvals and documents
- Signatories and professional certification are valid
- Attachments are legible, consistent and final
- Fee and additional-fee position is reviewed
- SRN/challan and approval status will be retained
Post-filing controls
- Update statutory registers
- Reconcile the form with financial/HR/cap-table records
- Save filed form, attachments, SRN and challan
- Track resubmission or approval status
- Update annual return and Board-report data points
Finin2min crux: CRA-2 should be the final output of a compliant underlying event—not the first time the event is documented.
Freshness check: MCA form versions, web-form fields, fee rules, FAQs and due-date extensions can change. Confirm the current portal instruction before filing. Source date: 4 July 2026.