Cost Audit is applicable in case of the companies falling under certain specific categories of industries and for those companies who have been asked by the central government to maintain the cost accounting records and get these cost accounting records audited as per the provisions of of the Companies Act, 2013

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Section 148 of the Companies Act, 2013, deals with the provisions related to the cost audit applicable to certain classes of companies, including the requirement to maintain cost accounting records and get them audited.

Cost Audit Is Applicable in Case of the Companies Falling