Form CRA-2 is used to intimate the appointment of a Cost Auditor to the Registrar of Companies (ROC) under Section 148(3) of the Companies Act, 2013 read with Rule 6(2) of the Companies (Cost Records and Audit) Rules, 2014.

CRA-2 must be filed within 30 days of the Board of Directors' meeting in which the Cost Auditor is appointed and 180 days of the beginning of the financial year whichever is earlier.

Every company required to maintain cost records and conduct cost audit under Section 148 must file CRA-2 for appointment of a Cost Auditor.

Only a Cost Accountant in practice or a firm of cost accountants holding a valid certificate of practice can be appointed as Cost Auditor.

The following are mandatory attachments:
1. Copy of the Board Resolution appointing the Cost Auditor.
2. Consent letter and certificate from the Cost Auditor confirming eligibility under Section 141.
3. Optional attachments, if any (like covering letter or additional documents).

Corporate identity number (CIN) of the company.
Details of the Cost Auditor (Name, Membership number, Address, Email).
Financial year for which audit is conducted.
Date of Board Resolution and appointment.
Category and product/service for cost audit applicability.

A. Original
B. Filing due to Amalgamation
C. Filing due to Demerger
D. Filing for appointment of auditor due to casual vacancy
E. Filing due to addition of new
F. Others

Steps:

1. Log in to MCA V3 Portal.
2. Go to “MCA Services → Company e -filling→ Approval Services ROC/RD/HQ → CRA-2”.
3. Fill required details, attach documents, and validate the form.
4. Digitally sign using DSC of Director/Manager/Company Secretary.
5. Upload and make payment of applicable fees.

Fees depend on the nominal share capital of the company as per Companies (Registration Offices and Fees) Rules, 2014.
Example:

Nominal Share Capital Normal Fee (₹)

Up to 1,00,000                200
1,00,001 – 4,99,999       300
5,00,000 – 24,99,999     400
25,00,000 – 99,99,999   500
1,00,00,000 or more       600

Company: ₹100 per day till default continues (Section 450).
Officer in default: Fine up to ₹50,000 or imprisonment up to 6 months or both.

No, it is a Straight Through Process Form.

Form Purpose:

CRA-2 Intimation of Appointment of Cost Auditor
CRA-4 Filing of Cost Audit Report by the Cost Auditor

If a Cost Auditor resigns or is removed, a new CRA-2 must be filed within 30 days of the new appointment

CRA-2 must be digitally signed (DSC) by:
• A Director or Manager, or
• Company Secretary of the company, and
• Certified by a Practising Professional (CA/CS/CMA).

Yes. A Service Request Number (SRN) is generated after successful submission, which can be used to track the form status on MCA V3 portal.

Invalid or expired DSCs.
CIN mismatch between company master data and form.
Date of appointment not matching Board resolution.
Incorrect financial year entry.
Non-upload of Cost Auditor’s consent or resolution.

No, CRA-2 is a yearly filing form, it cannot be filed for a term of 5 years.

No, A user can file one CRA-2 in case of purpose selected original filing in the form and cannot file multiple CRA-2 for original purpose.

Other category can be used for any other reason for filing CRA-2 except the A to E purposes provided in the form.

As per existing functionality, there is a limit of 15 entries to be entered in each field i.e. 3(a) and 3(b).

Please note that the -
 - SRN entered in this field shall be an approved and latest SRN of form CRA-2/23C and associated with the CIN and FCRN provided in field number 1 (a) i.e. “Corporate Identity Number (CIN) or Foreign Company Registration Number (FCRN)”.
-in case multiple CRA-2 forms were filed for the financial year, the SRN of latest filed CRA-2 is provided in this filed.
- purpose selected in CRA-2 must be original appointment

Please note that if you selected field whether extension is granted as yes, then only it is mandatary to give details of AGM and you can file Form CRA-4 within 30 days of AGM without late fee.