Company · People
Do we need a cost audit, secretarial audit, or a company secretary?
The short answer
Cost audit, secretarial audit, and annual-return certification are separate obligations that switch on at different sizes — check each, don't bundle them. Cost audit: the company intimates the cost auditor's appointment in CRA-2 and files the cost audit report in CRA-4 (XBRL), with cost records kept in the CRA-1 format. Secretarial audit: the MR-3 report is annexed to the board's report. And once paid-up capital hits ₹10 crore or turnover ₹50 crore, a practising company secretary certifies the annual return in MGT-8.
What gets filed with MCA
Within 30 days of the Board resolution appointing the cost auditor, typically by April 30 for a March year-end company.
Section 148(3), Companies Act 2013; Rule 6(2), Companies (Cost Records and Audit) Rules 2014
Within 180 days from the close of the financial year — by September 27 for a March year-end company.
Section 148(6), Companies Act 2013; Rule 6(5), Companies (Cost Records and Audit) Rules 2014
Within 30 days of resignation.
Section 148, Companies Act 2013; Companies (Cost Records and Audit) Rules 2014
Filed with AOC-4 (within 30 days of AGM).
Section 204, Companies Act 2013; Rule 9, Companies (Appointment and Remuneration) Rules 2014
Filed along with MGT-7 (within 60 days of the AGM).
Section 92(2), Companies Act 2013
The sequence
- 1Map which audits and certifications apply to your company for the financial year
- 2Appoint a cost auditor where required and file CRA-1 within 30 days of the board resolution
- 3File CRA-2 within 180 days from the close of the financial year
- 4File MR-3 with AOC-4 where secretarial audit applies
- 5File MGT-8 along with MGT-7 where company secretary certification of the annual return is required
Do it with us — or check it yourself first
Questions founders actually ask
How is the cost auditor's appointment reported?
The company intimates the appointment to the Central Government in CRA-2 after the board appoints the cost auditor, under section 148 read with the Companies (Cost Records and Audit) Rules, 2014. Cost records themselves are maintained in the CRA-1 format.
How does the cost audit report reach MCA?
The cost auditor reports to the company, and the company files the report with the Central Government in CRA-4 (XBRL) within the statutory window — the CRA-4 form page linked above carries the current timeline.
Where do secretarial audit and CS certification fit?
MR-3 is the secretarial audit report annexed to the board's report under section 204 for the classes it covers. MGT-8 is a practising company secretary's certification of the annual return under section 92(2), triggered at ₹10 crore paid-up capital or ₹50 crore turnover.
Last verified 2026-08-24 against MCA V3 records and ICSI reference material. Form-level deadlines and penalties live on the linked form pages and update there.