Cost Audit Report

E-Filing Related FAQs






No, the existing forms are not to be used for filing Cost Audit Report/ Compliance Report. For this, new Form I-XBRL for Cost Audit Report and A-XBRL for Compliance Report have been made available on the MCA portal that can be downloaded from the following link: http://www.mca.gov.in/MCA21/Download_eForm_choose.html
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All cost auditors and companies can file their Cost Audit Reports / Compliance Reports by 31st December 2012, in XBRL mode by using e-Form 23CAR-XBRL and 23CR-XBRL, without any penalty, up to 31stDecember 2012 or 180 days from the end of the financial year, whichever is later.




No, the PDF formats of Cost Audit Report / Compliance Report are not allowed to be attached. Only the XBRL instance documents of Cost Audit Report / Compliance Report needs to be attached with the Form 23CAR-XBRL and 23CR-XBRL respectively.



No, the instance documents attached with the e-Forms are not required to be digitally signed. Only the e-Form 23CAR-XBRL for filing the Cost Audit Report need to be digitally signed by the Cost Auditor [or by the lead Cost Auditor as the case may be as well as by one director and another director/ manager/company secretary of the company.


The e-Form 23CR-XBRL for filing the Compliance Report need to be digitally signed by the Cost Accountant who has certified such Compliance Report of the company as well as by one director and another director/manager/ company secretary of the company.

Yes, you can still file the Cost Audit Report in the XBRL format provided the Form 23C belongs to the same company and same cost auditor.



For the current year, the MCA-21 system would allow re-filing of the revised Cost Audit Report/ Compliance Report of the company only in case of an error in the original fillings.



For each company, only one consolidated Cost Audit Report/ Compliance Report for the company as a whole is required to be filed in the XBRL format.



The process for uploading the filled Form I-XBRL and A-XBRL is same as the process of filing of any other e-form, for example, Form 23C or Form 23D or earlier e-form for filing cost audit report with pdf attachment. For further assistance, refer the Filing Manual available on the following link: http://www.mca.gov.in/Ministry/pdf/XBRL_Filing%20manual_Costing%201.0.pdf

TThe Cost Audit Report / Compliance Report filed by the company are not public documents and cannot be viewed in public domain by anyone.