Section 6(3A) in The Companies (Cost records and audit) Rules, 2014
(3A)[ Any casual vacancy in the office of a cost auditor, whether due to resignation, death or removal, shall be filled by the Board of Directors within thirty days of occurrence of such vacancy and the company shall inform the Central Government in Form CRA-2 within thirty days of such appointment of cost auditor.] [Inserted by Notification No. G.S.R. 1(E), dated 31.12.2014 (w.e.f. 30.6.2014).]
