Section 10GD(c) in The Companies (Second Amendment) Act, 2002
(c)" 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 (23 of 1959 ) and who has obtained a certificate of practice under sub- section (1) of section 6 of that Act;
