Section 2(ii) in The Companies (Amendment) Act, 2017
(ii)for clause (28), the following clause shall be substituted, namely:—'(28) "Cost Accountant" means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 and who holds a valid certificate of practice under sub-section (1) of section 6 of that Act;';
