Section 2(c) in The Companies (Cost Accounting Records) Rules, 2011
(c)"Cost Accountant" for the purpose of these rules means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and work Accountants Act, 1959 (23 of 1959) and who is either a permanent employee of the company or holds a valid certificate of practice under sub section (1) of section 6 and who is deemed to be in practice under sub-section (2) of section 2 of the Act and includes a firm of cost accountants;
