MCA Form Guide
CRA-4 — Cost Auditor Resignation
Quick answer: Filed when a Cost Auditor resigns before completing the audit. The Cost Auditor must file this with the company and the Central Government. Within 30 days of resignation. ₹50,000 penalty on the Cost Auditor for non-filing.
Quick answer
This filing is tied to a defined statutory trigger. The safest approach is to confirm the trigger first, then assemble the evidence before you log into the portal. Cost Auditors (Cost Accountants in practice) resigning before completing the cost audit. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
Cost Auditors (Cost Accountants in practice) resigning before completing the cost audit.
When to file
Within 30 days of resignation.
Penalty note
₹50,000 penalty on the Cost Auditor for non-filing.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
The exact record set depends on the filing event, but the portal submission usually needs clear source documentation.
How to file
- 1
Confirm whether CRA-4 is the correct filing for the event you are handling and that it matches the compliance filing trigger.
- 2
Collect the supporting records that match CRA-4: The exact record set depends on the filing event, but the portal submission usually needs clear source documentation.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Filed when a Cost Auditor resigns before completing the audit. The Cost Auditor must file this with the company and the Central Government. This filing is tied to a defined statutory trigger. The safest approach is to confirm the trigger first, then assemble the evidence before you log into the portal. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files CRA-4?
Cost Auditors (Cost Accountants in practice) resigning before completing the cost audit.
What is the deadline for CRA-4?
Within 30 days of resignation.
What happens if CRA-4 is filed late?
₹50,000 penalty on the Cost Auditor for non-filing.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is CRA-4 a one-time or recurring filing?
This is a one-time filing tied to a specific corporate event. Once the event has occurred and the form is filed, it does not need to be refiled each year.
Which law or rule requires CRA-4?
Section 148, Companies Act 2013; Companies (Cost Records and Audit) Rules 2014
Why this one matters
Use this guide as a starting point, then map the filing to the exact company event so you do not file the wrong form.
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