Cost Audit › CRA-2

CRA-2 Filing: Intimating Your Cost Auditor's Appointment on Time

CRA-2 has one of the tightest deadlines in the cost audit calendar — miss it, and your auditor appointment itself becomes questionable. We handle the resolution, form and filing together.

Book Free Consultation Call Expert

Form CRA-2

CRA-2 filed

Auditor appointment intimated to MCA

Overview

What Is CRA-2 Filing?

Form CRA-2 is the e-form used to intimate the Central Government about a company's appointment of its cost auditor. It must generally be filed within 30 days of the board resolution appointing the auditor, or within 180 days from the start of the financial year, whichever is earlier — a narrower window than most other MCA compliance forms.

Who Needs This

Who Needs to File CRA-2

Companies where cost audit applies

Newly appointing a cost auditor

Replacing an outgoing auditor

Foreign companies under audit

Filing Window

The CRA-2 Deadline You Can't Miss

30-Day Rule

From the date of the board resolution appointing the cost auditor

30 days from resolution

Whichever of the two deadlines falls earlier applies

180-Day Rule

From the start of the financial year being audited

180 days from FY start

Acts as the outer limit even if the resolution is delayed

Casual vacancy filings

If a cost auditor resigns or is removed mid-year, a fresh CRA-2 must be filed for the replacement auditor within 30 days of the board filling the casual vacancy under Rule 6A.

File My CRA-2 On Time

Why It Matters

Why Timely CRA-2 Filing Matters

Valid auditor appointment

A late or missing CRA-2 puts the appointment's validity in question.

Downstream deadlines protected

CRA-3 and CRA-4 timelines run cleanly once CRA-2 is filed correctly.

Avoid additional fees

Late CRA-2 filing attracts escalating MCA additional fees.

Clean board record

Proper resolution and filing paperwork protects your board minutes.

Auditor eligibility confirmed

Filing prompts a check that your auditor holds a valid Certificate of Practice.

Smooth auditor changes

Casual vacancy filings are handled without compliance gaps.

How It Works

How We Handle Your CRA-2 Filing

From board resolution to a filed, acknowledged CRA-2.

Start My CRA-2 Filing

Auditor eligibility check

We confirm your proposed cost auditor holds a valid ICMAI Certificate of Practice.

Board resolution drafting

A compliant resolution appointing the cost auditor is prepared for the board.

Form CRA-2 preparation

The e-form is populated with appointment and auditor details.

Filing with the MCA

CRA-2 is filed within the earlier of the 30-day or 180-day window.

Acknowledgment & records

You receive the filed acknowledgment for your compliance records.

Before You Start

Documents Needed for CRA-2 Filing

Board resolution

Auditor's Certificate of Practice

Company incorporation details

Auditor consent letter

Sector Coverage

Industries We Serve

Electronics

Pharmaceutical

Chemicals

Engineering

Auto Components

Semiconductor

Manufacturing

Foreign Companies

Why SSCOIndia

Why Choose SSCOIndia for CRA-2 Filing

ICMAI Cost Accountants

Written compliance position

Fast, no-obligation review

PAN India, foreign entities too

Questions

Frequently Asked Questions

Form CRA-2 intimates the Central Government about a company's appointment of a cost auditor, as required under Rule 6 of the Companies (Cost Records and Audit) Rules, 2014.

CRA-2 must be filed within 30 days of the board resolution appointing the cost auditor, or within 180 days from the start of the financial year, whichever is earlier.

The company is responsible for filing CRA-2, typically coordinated by the company secretary or finance team, though the appointed cost auditor should also verify the filing.

Late filing attracts additional MCA fees that increase with the delay, and can raise questions about the validity of the audit appointment for that year.

Yes, CRA-2 is filed for each financial year's appointment, even where the same cost auditor continues from the prior year.

A casual vacancy is filled under Rule 6A, and a fresh CRA-2 must be filed for the replacement auditor within 30 days of the board's decision.

The board resolution appointing the auditor, the auditor's consent letter, and confirmation of their valid Certificate of Practice from ICMAI.

No, applicability must be established first — CRA-2 only intimates an appointment that follows from applicability already being confirmed.

Yes, subject to following the removal and casual vacancy provisions, followed by a fresh CRA-2 filing for the new appointment.

Yes, we handle the resolution drafting, auditor verification, form preparation and filing as one coordinated process.

Explore More

Related Services

Need Help With CRA-2 Filing?

Book a free consultation and get a clear compliance position before you commit to anything.

Call Expert WhatsApp Us