valid as on 28/03/2024

Section 2(28) cost accountant
Effective from 12-09-2013 and Font in blue from 09-02-2018

“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)

means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 and who holds a valid certificate of practice under sub-section (1) of section 6 of that Act;

Substituted vide Companies (Amendment) Act, 2017 dated 03.01.2018. To view the notification,Click Here

Commencement Notification dated 09.02.2018


Enforcement notification S.O.2754 (E) dated 12/09/2013


The Companies (Amendment) Act, 2017 (Effective from 03.01.2018)


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