Board resolution format for appointing a cost auditor under Section 148 and Rule 6, with Audit Committee recommendation, remuneration and CRA-2 within 30 days.
“RESOLVED THAT pursuant to Section 148 and other applicable provisions, if any, of the Companies Act, 2013 read with Rule 6 of the Companies (Cost Records and Audit) Rules, 2014 and Rule 14 of the Companies (Audit and Auditors) Rules, 2014, [on the recommendation of the Audit Committee,] M/s [●], Cost Accountants (Firm Registration No.: [●]), be and are hereby appointed as the Cost Auditor of the Company to conduct the audit of the cost records maintained by the Company for the financial year [●], at a remuneration of ₹[●] (Rupees [●] only) plus applicable taxes and out-of-pocket expenses, subject to ratification of the remuneration by the members of the Company.
RESOLVED FURTHER THAT the ratification of the said remuneration be placed before the members at the [●] general meeting, and any Director and/or the Company Secretary of the Company be and is hereby severally authorised to file e-Form CRA-2 within thirty days of this meeting or within one hundred and eighty days of the commencement of the financial year, whichever is earlier, and to do all such acts, deeds and things as may be necessary for giving effect to this resolution.”