Section 6(1) in The Companies (Cost records and audit) Rules, 2014
(1)The category of companies specified in rule 3 and the thresholds limits laid down in rule 4, shall within one hundred and eighty days of the commencement of every financial year, appoint a cost auditor.[Provided that before such appointment is made, the written consent of the cost auditor to such appointment, and a certificate from him or it,as provided in sub-rule (1A), shall be obtained.] [Inserted by Notification No. G.S.R. 695(E), dated 14.7.2016 (w.e.f. 30.6.2014).]
