CRA-2 (cost auditor appointment)
The yearly notice to the Registrar of the company's cost auditor appointment.
How this is timed
Thirty days after the Board meeting
Counted from Board meeting in which the cost auditor is appointed
- Regulator
- MCA
- Category
- MCA annual filings
- Form
- CRA-2
- Last verified
- 1 Sept 2026
CRA-2 is due by the earlier of two limits: 30 days after the Board meeting that makes the appointment, or 180 days after the financial year begins. The cost auditor must also be appointed within 180 days of the start of the financial year. CRA-2 is filed each year, even if the appointment describes a longer term.
Deadlines counted from an event
File within 30 days of the Board meeting that makes the appointment, subject to the earlier-of test.
File within 180 days of the commencement of the financial year, subject to the earlier-of test.
The rule
File within 30 days of the Board meeting that makes the appointment, subject to the earlier-of test.
File within 180 days of the commencement of the financial year, subject to the earlier-of test.
Who must comply
- A company required to appoint a cost auditor under section 148 and the Cost Records and Audit Rules
Statutory basis
Before you file
- Check whether cost audit applies.
- Appoint the cost auditor within 180 days of the start of the financial year.
How to file
- Open Form CRA-2 on MCA21 V3.
- Enter the annual appointment details.
- Submit the form by the earlier statutory limit.