New Eform Cost Audit Report and Appointment, CRA2 and CRA 4

MC has notified new Form CRA-2 and CRA-4 for Cost Auditors and Companies. The changes took affect with Companies (Cost Record and Audit) (Amendment) Rules, 2015.


Following is the usage of both the forms and dates upto which the forms are to be efiled-


FORM CRA-2 and CRA-4


Form CRA-2:  Form of Intimation of appointment of cost auditor by the company to the Central Government.

Form CRA-4: Form for filing Cost Audit Report with the Central Government.


LAST DATE OF FILING CRA-2 for FY 2015-2016 and CRA-4 for FY 2014-2015

A circular has been issued by MCA for clarifying the dates for filing these forms, the copy of which is given below:

The Ministry has received several representations about the non-availability of the revised form CRA-2 on MCA-21 required for filing of notice of appointment of the Cost Auditor for the F.Y. 2015-16, although the time Iimit for filing of the same has either lapsed or will be lapsing. The revised form CRA-2 has now been notified on 12th June,2015 and is available on the MCA21 system for filing.
2. ln view of the delay in availability of revised Form CRA-2 on the MCA 21 portal, however, the additional fee on account of any delay beyond the prescribed period of 30 days from the date of Board Meeting in which the appointment of the Auditor was made for filing of CRA-2 for the financial year starting on or after 1" April, 2015 is waived for all such filings till 30th June,2015,
3. The revised e-F'orm CRA-4 has also been notified vide the above mentioned notification and will be made available on MCA-21 portal shortly. Therefore, on the similar lines mentioned in above paras, additional fees on delayed filing of form CRA-4 beyond the prescribed period of 30 days from the date of receipt of a copy of Cost Audit Report from the Cost Auditor for the Financial Year starting on or after 1st  April, 2014 is also waived for all such filings till 31st August, 2015