| Part-A | |
| 1.General Information | |
1 | Corporate identity number or foreign company registration number | |
2 | Name of company | |
3 | Address of registered office or of principal place of business in India of company | |
4 | Address of corporate office of company | |
5 | Email address of company | |
6 | Date of beginning of reporting Financial Year | |
7 | Date of end of reporting Financial Year | |
8 | Date of beginning of previous financial year | |
9 | Date of end of previous financial year | |
10 | Level of rounding used in cost statements | |
11 | Reporting currency of entity | |
12 | Number of cost auditors for reporting period | |
13 | Date of board of directors meeting in which annexure to cost audit report was approved | |
14 | Whether cost auditor’s report has been qualified or has any reservations or contains adverse remarks | |
15 | Consolidated qualifications, reservations or adverse remarks of all cost auditors | |
16 | Consolidated observations or suggestions of all cost auditors | |
17 | Whether company has related party transactions for sale or purchase of goods or services | |
18 | Whether Indian Accounting Standards are applicable to the company | |
| PART-A | |
| 2. General Details of Cost Auditor | |
1 | Whether cost auditor is lead auditor | |
2 | Category of cost auditor | |
3 | Firm's registration number | |
4 | Name of cost auditor/cost auditor’s firm | |
5 | PAN of cost auditor/cost auditor’s firm | |
6 | Address of cost auditor or cost auditor’s firm | |
7 | Email id of cost auditor or cost auditor’s firm | |
8 | Membership number of member signing report | |
9 | Name of member signing report | |
10 | Name(s) of product(s) or service(s) with CETA Headings | |
11 | SRN number of Form 23C / CRA-2 | |
112(a) | Number of audit committee meeting(s) during the year for which cost auditor was invited | |
12(b) | Number of audit committee meeting attended by cost auditor during year | |
13 | Date of signing cost audit report and annexure by cost auditor | |
14 | Place of signing cost audit report and annexure by cost auditor | |
3. Cost Accounting Policy |
|
(1) Briefly describe the cost accounting policy adopted by the Company and its adequacy or otherwise to determine correctly the cost of production/operation, cost of sales, sales realization and margin of the product(s)/service(s) under reference separately for each product(s)/service(s). The policy shall cover, inter alia, the following areas: |
(a) Identification of cost centres/cost objects and cost drivers. |
(b) Accounting for material cost including packing materials, stores and spares, employee cost, utilities and other relevant cost components. |
(c) Accounting, allocation and absorption of overheads. |
(d) Accounting for depreciation/amortization. |
(e) Accounting for by-products/joint-products or services, scarps, wastage etc. |
(f) Basis for Inventory Valuation. |
(g) Methodology for valuation of Inter-Unit/Inter Company and Related Party transactions. |
(h) Treatment of abnormal and non-recurring costs including classification of other non-cost items. |
(i) Other relevant cost accounting policy adopted by the Company. |
(2) Briefly specify the changes, if any, made in the cost accounting policy for the product(s)/service(s) under audit during the current financial year as compared to the previous financial year. |
(3) Observations of the Cost Auditor regarding adequacy or otherwise of the Budgetary Control System, if any, followed by the company. |