ACTS & RULES

The Cost and Works Accountants Act, 1959

An Act to make provision for the regulation of the profession of cost accountants.

Read the complete act : Cost and Works Accountants Act, 1959 [As Amended By The Cost And Works Accountants (Amendment) Act, 2006](179 KB)

Amendments

• Cost and Works Accountants Act, 1959 [As Amended By The Cost And Works Accountants (Amendment) Act, 2006] (179 KB)

 

Rules

Year	Categories	Description
2018	ICMAI	Procedure of Investigation of Professional and Other Misconduct and Conduct of Cases, 2018 (1.32 MB)
2016	Rules dated 11 May 2016	In exercise of the powers conferred by sub-section(1) of section 10B of the cost and works Accountants Act, 1959(23 of 1959) (197 KB)
2016	Rules dated 22 Mar 2016	Appellate Authority (Allowances payable to, and other terms and conditions of service of Chairperson and members and the manner of meeting expenditure of the Authority) Rules, 2006 (209 KB)
2006	ICWAI	Procedure of Meetings ( English & Hindi version)) (237 KB)
2001	ICWAI	Procedure of Investigation ( English & Hindi version) (1.2 MB)

 

Circulars

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Reference No	Date	Description
General Circular No: 68/2011 (660 KB)	30.11.2011	Cost Accounting Records and Cost Audit – clarifications regarding applicability and compliance requirements
General Circular No: 67/2011 (273 KB)	30.11.2011	Cost Accounting Records and Cost Audit – clarifications about coverage of certain sectors thereunder
General Circular 10/2011 (123 KB)	04.04.2011	Interpretation of the word “Partnership” for the purpose of Chartered Accountants Act, 1949, Cost and Works Accountants Act, 1959 and Company Secretaries Act, 1980.
General Circular (361 KB)	13.12.2010	Members of professional institutes arrested by law enforcement agencies for criminal offences - Deirections of Central Government - issue of.
CAB Circular (65 KB)	20.01.1982	Submission of cost audit report
CAB Circular (63 KB)	15.02.1982	Additional information to be furnished along with the Cost Audit Reports.

 

Notifications

Reference No	Date	Description
S.O. 3297(E) (641 KB)	12.10.2017	Nomination of Members on Tribunal of IcoAI
G.S.R. 391(E) (909 KB)	19.04.2017	Nomination of Members on Tribunal of IcoAI
G.S.R. 1130(E) (241.35 KB)	13.12.2016	Appointment of Chairperson in the Appellate under section 22A of CA, CS, CWA Act.
G.S.R. 1074 (E) (252 KB)	17.11.2016	Change of designation of the Presiding Officer of the Election Tribunal of the Institute of Cost Accountants of India
G.S.R. 922(E) (298 KB)	28.09.2016	Appointment of Member on Election Tribunal of Institute of Cost Accountants of India.
G.S.R. 855(E) (320 KB)	06.09.2016	Member on QRB of Institute of Cost Accountants of India.
G.S.R.498(E) (176 KB)	11.05.2016	In excercise of the powers conferred by sub-section(1) of Section 10B of the Cost and Works Accountants Act, 1959(23 and 1959).
G.S.R.541(E) (281 KB)	24.05.2016	In exercise of the powers conferred by section 29A of the Cost and Works Accountants Act, 1959 (23 of 1959)
G.S.R.907(E) (557 KB)	30.11.2015	Notification dated: 30.11.2015 - Amendment in notification G.S.R 1693 (E) dated 3rd October, 2007
G.S.R.857(E) (528 KB)	16.11.2015	Notification for amendment in G.S.R.787(E)dated 15.10.2015
G.S.R.835(E) (842 KB)	03.11.2015	Constitution Of Appellate Authority
GSR 712(E) (142 KB)	24.09.2012	In exercise of the powers conferred by section 38A of the Cost and Work Accountants Act,1959
S.O 2286(E)) (42 KB)	24.09.2012	Amendment to SO 789 (E) dated 20th March, 2009
GSR 69(E) (45 KB)	06.02.2012	Amendments in the Official Gazette, hereby makes the following amendments in the notification of the Government of India, Ministry of Corporate Affairs, Published in the Gazette of India vide No. G.S.R. 1693(E), dated the 3rd October, 2007
S.O 191(E) (39 KB)	30.01.2012	The Cost and Works Accountants (Amendment) Act, 2011 (No. 3, 4 and 10 of 2012) the Central Government hereby appoints the 1st day of February, 2012 as the date on which the provision of the said Act shall come into force.
GSR 477(E) (35 KB)	17.06.2011	Amendments in the Appellate Authority(Allowances payable to,and other terms and conditions of service of Chairperson and Members and manner of meeting expenditure of the Authority)Rules,2006
GSR 211(E) (176 KB)	15.03.2011	Amendments in Cost and Works Accountants Procedures of Meetings of Quality Review Board, and Terms and Conditions of Service and Allowances of the Chairpersons and Members of the Board Rules, 2006
SO 567(E) (51 KB)	15.03.2011	Amendments in notification of the Government of India, Ministry of Corporate Affairs, number S.O. 789(E), dated 20th March, 2009
G.S.R.196(E) (24 KB)	08.03.2011	The Cost and Works Accountants (Amendment) Act
GSR 112(E) (274 KB)	25.02.2011	Amendment to Cost and Works Accountants(Election to Council) Rules, 2006
GSR 104(E) (241 KB)	21.02.2011	Amendment to Cost and Works Accountants(Election to Council) Rules, 2006
No. CWR (3) 2008 (1.7 MB)	06.04.2009	Amendment in Cost and Works Accountants Regulation, 1959, in exercise of powers conferred by sub-section (1) of Section 39 of Cost and Works Accountants Acts,1959 (23 of 1959)
S.O. 789(E)	20.03.2009	Appointment of Appellate Authority by central Government in accordance with the power conferred under section 22A The Chartered Accountants Act, 1949,Cost and Works Accountants Act, 1959 andThe Company Secretaries Act, 1980
No. CWR (1) 2008 (1.0 MB)	17.11.2008	Regulations made to further amend Cost and Works Accountants Regulations , 1959 , in exercise of powers conferred by sub-section (1) Section 39 of the Cost and Works Accountants Act, 1959 (23 of 1959)
G.S.R 787 (E) (146 KB)	14.11.2008	Investor Education and Protection Fund (Awareness and Protection of Investors)(Amendment) Rules, 2008 (Notification of revised Form 1)
G.S.R. 554 (E) (134 KB)	23.07.2008	Regulations made to amend Cost and Works Accountants Regulations , 1959 , in exercise of powers conferred by cl(a) of sub-section (2) of Section 38A read with cl(a) of sub-section (2) of Section 9 of the Cost and Works Accountants Act, 1959 (23 of 1959)
S.O. 2104(E) (125 KB)	07.12.2007	Constitution of a Tribunal for settlement of disputes under section,10A of the Cost and Works Accountants Act, in the matter of election to the Council of the Institute of cost and works Accountants of india held in june2007
S.O. 1693(E) (198 KB)	03.10.2007	Under section 29A of the Cost and works Accountants Act,1959(23 of 1959), constitution of a Quality review board
GSR 113(E) (4.1 MB)	27.02.2007	Framing of Rules under Section 38(A), sub section 2, clause c and d of the Cost and Works Accountants Act 1959
GSR 224(E) - 227(E) (417 KB)	22.03.2007	Amendment in Notifications GSR 734(E) dated 27.11.2006, GSR 708(E) dated 17.11.2006, GSR 710(E) dated 17.11.2006 and GSR 709(E) dated 17.11.2006,
G.S.R 488 (E) (44 KB)	18.08.2006	The Cost and Works Accountants (Amendment) Act, 1959.
G.S.R.734(E) (126 KB)	27.11.2006	The Cost and Works Accountants (Amendment) Act, 1959.
G.S.R 710(E) (153 KB)	17.11.2006	The Cost and Works Accountants (Amendment) Act, 1959.
G.S.R.712(E) (1.0 MB)	17.11.2006	The Cost and Works Accountants (Amendment) Act, 1959.
S.O 1984(E) (27 KB)	17.11.2006	The Cost and Works Accountants (Amendment) Act, 2006.
S.O 1278(E) (26 KB)	08.08.2006	The Cost and Works Accountants (Amendment) Act, 2006.
S.O 1274(E) (24 KB)	08.08.2006	The Cost and Works Accountants (Amendment) Act, 2006.