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Section 2(28)

(28) Cost Accountant

“cost accountant” means a cost accountant as defined in clause ( b ) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959)

Cost Accountant means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 and who holds a valid certificate of practice under sub-section (1) of section 6 of that Act;

Notes, amendments & references (1)

Substituted vide Companies (Amendment) Act, 2017 dated 03.01.2018. To view the notification, Click Here