The Companies Act, 2013 empowers the ............ to make the rules so that companies engaged in specified industries, manufacturing, providing goods and services are compelled to maintain their cost record by getting th

CS Executive · Corporate and Management Accounting · PYQS · December 2024
The Companies Act, 2013 empowers the ............ to make the rules so that companies engaged in specified industries, manufacturing, providing goods and services are compelled to maintain their cost record by getting then audited, vide section, 148.
(A) Board of the company
(B) Central Government
(C) State Government
(D) Local Authorities

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Cost Audit

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