Section 6(1A) in The Companies (Cost records and audit) Rules, 2014
(1A)[ The cost auditor appointed under sub-rule (1) shall submit a certificate that?(a)the individual or the firm, as the case may be, is eligible for appointment and is not disqualified for appointment under the Act, the Cost and Works Accountants Act, 1959(23 of 1959) and the rules or regulations made thereunder;(b)the individual or the firm, as the case may be, satisfies the criteria provided in section 141 of the Act, so far as may be applicable;(c)the proposed appointment is within the limits laid down by or under the authority of the Act; and(d)the list of proceedings against the cost auditor or audit firm or any partner of the audit firm pending with respect to professional matters of conduct, as disclosed in the certificate, is true and correct.]
