Form CRA-2: Complete Guide to Intimation of Appointment of Cost Auditor
Form CRA-2 is the web form filed with the Central Government to give notice of the appointment of a cost auditor. It is governed by Section 148(3) of the Companies Act, 2013 read with Rules 6(1), 6(2) and 6(3A) of the Companies (Cost Records and Audit) Rules, 2014.
Every company covered under the Cost Records and Audit Rules, 2014 must maintain cost records in Form CRA-1 for each financial year from 1 April 2014 onward. Companies specified under Rule 3, meeting the thresholds in Rule 4, must appoint a cost auditor within 180 days of the commencement of every financial year.
Who Should File CRA-2 / When is it Filed
A company covered under Rule 6(1) of the Cost Records and Audit Rules, 2014 must file notice of the cost auditor’s appointment in Form CRA-2, within 30 days of the Board meeting at which the appointment is made, or within 180 days of the commencement of the financial year, whichever is earlier. Any casual vacancy (due to resignation, death, or removal) must be filled by the Board within 30 days, and CRA-2 must be filed within 30 days of that fresh appointment.
Important Checkpoints Before Filing
- Applicant must be registered as a Business User on the MCA portal before filing
- The company must be registered with MCA and hold a valid, approved CIN/FCRN
- The DSC attached must be registered on the MCA portal against the DIN/DPIN/PAN/Membership number provided
- The signing authority must hold a valid, non-expired, non-revoked DSC and an approved DIN/DPIN or valid PAN/Membership number
- The cost auditor being appointed must not be the same person as the statutory auditor under Section 139 for the same financial year
- Only one CRA-2 filing is permitted per financial year where the nature of intimation is selected as ‘Original’
- The cost auditor named in the form must not simultaneously be appointed in 20 or more companies for the same financial year (certain categories under Annexure A are excluded from this count; the filing company itself is excluded when the filing is for a casual vacancy of the retiring auditor)
- If field space is insufficient, additional details may be furnished as an optional attachment
Step-by-Step Filing Process
- Login to MCA portal → MCA Services → E-Filing → Approval Services (ROC/RD/HQ)
- Access “CRA-2 – Intimation of appointment of cost auditor”
- Enter/search/select CIN
- Fill up the application, specifying the nature of intimation (‘Original’, casual vacancy, amalgamation/demerger, or others)
- Optionally save as draft
- Submit the webform and note the SRN
- Affix DSC
- Upload the DSC-affixed PDF on MCA portal
- Pay Fees
- Receive acknowledgement
Signing Requirements
- Digitally signed by an authorised signatory with an approved DIN/DPIN or valid PAN/Membership number
Fee Structure
Normal Fee — Companies with Share Capital
| Nominal Share Capital (INR) | Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
Companies without share capital: ₹200 per document Foreign companies: ₹6,000 per document
Additional (Delay) Fee
Event date: earliest of the date entered in field 4(k) (date of the Board meeting appointing the cost auditor), or 180 days from the start of the financial year. Time limit: 30 days from that event date for original filings and casual vacancy filings; no delay fee applies for amalgamation/demerger filings.
| Period of Delay | Additional Fee |
|---|---|
| Up to 30 days | 2× normal fee |
| More than 30 up to 60 days | 4× normal fee |
| More than 60 up to 90 days | 6× normal fee |
| More than 90 up to 180 days | 10× normal fee |
| More than 180 days | 12× normal fee |
If CRA-2 is filed for multiple purposes together, the additional fee is calculated from the earliest applicable event date.
Processing Mode
Form CRA-2 is processed in STP mode — taken on record electronically without further processing. There is no provision for resubmission.
Useful Links
Frequently Asked Questions (FAQs)
Q1. What is the filing deadline for CRA-2? Within 30 days of the Board meeting appointing the cost auditor, or within 180 days of the start of the financial year, whichever is earlier.
Q2. Can the statutory auditor also be appointed as cost auditor? No — the cost auditor named in CRA-2 must not be the same person as the Section 139 statutory auditor for that financial year.
Q3. How many companies can a cost auditor serve simultaneously? Up to 20 companies for the same financial year, with certain categories under Annexure A excluded from the count.
Q4. Is CRA-2 processed automatically? Yes, it is processed in STP mode with no resubmission facility.
Q5. What is the old Companies Act, 1956 eForm equivalent to CRA-2? eForm 23C.
Disclaimer
This article is based on the official Instruction Kit for Form CRA-2 published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA access page for CRA-2 and resources available on the MCA website.