- In these rules, unless the context otherwise requires,-(a)"Act" means the Companies Act, 1956 (1 of 1956);(b)"Cost Auditor" means an auditor directed to conduct an audit under sub-section (1) of section 2338 of the Act;(c)"Form" means the Form of the Cost Audit Report and includes auditor's observations and suggestions, Annexure and Proforma to the Cost Audit Report;(d)"Report" means Cost Audit Report duly audited and signed by the Cost Auditor in the prescribed form of Cost Audit Report;(e)"Product under reference" means the product or activity to which the Report relates;(f)All other words and expressions used in these rules but not defined, and defined in the Act and rules made under clause (d) of sub-section (1) of section 209 of the Act shall have the same meanings as assigned to them in the Act or rules, as the case may be.
