(5)The qualifications, disqualifications, rights, duties and obligations applicable to auditors under this Chapter shall, so far as may be applicable, apply to a cost auditor appointed under this section and it shall be the duty of the company to give all assistance and facilities to the cost auditor appointed under this section for auditing the cost records of the company:Provided that the report on the audit of cost records shall be submitted by the cost accountant in practice to the Board of Directors of the company.
