FORM‐B - FORM OF COMPLIANCE REPORT - Cost Accounting Records (Telecommunication Industry) Rules, 2011

1 [FORM ‐B FORM OF COMPLIANCE REPORT [See rule 2, and rule 5] I or We ........................................... being in permanent employment of the company or in practice, and having been appointed as cost accountant under Rule 5 of the Cost Accounting Records (Telecommunication Industry) Rules, 2011 of ........................................................... (mention name of the company) having its registered office at ..................................................... (mention registered office address of the company) (hereinafter referred to as the company), have examined the books of account prescribed under clause (d) of sub‐section (1) of section 209 of the said Act, and other relevant records for the period/year ............................. (mention the financial year) and certify as under: 1 I or We have or have not obtained all the information and explanations, which to the best of my or our knowledge and belief were necessary for the purpose of this compliance report. 2 In my or our opinion, proper cost records, as per the Cost Accounting Records (Telecommunication Industry) Rules, 2011 prescribed under clause (d) of sub‐section (1) of section 209 of the Companies Act, 1956, have or have not been maintained by the company so as to give a true and fair view of the cost of production or operation, cost of sales and margin of all the products and activities of the company. 3 Detailed unit‐wise and product or activity‐wise cost statements and schedules thereto in respect of the product groups or activities are or are not kept in the company. 4 In my or our opinion, the said books and records give or do not give the information required by the Companies Act, 1956 in the manner so required. 5 In my or our opinion, the said books and records are or are not in conformity with the generally accepted cost accounting principles and cost accounting standards issued by The Institute of Cost and Works Accountants of India, to the extent these are found to be relevant and applicable. Dated: this ____ day of _________ 20__ at _________________ (mention name of place of signing this report) SIGNATURE AND SEAL OF THE COST ACCOUNTANT (S) MEMBERSHIP NUMBER (S) NOTES: (i) Delete words not applicable. (ii) If as a result of the examination of the books of account, the cost accountant desires to point out any material deficiency or give a qualified report, he shall indicate the same against the relevant para. (iii) Briefly give your observations and suggestions, if any, relevant to the maintenance of cost accounting records by the company. (iv) Cost accountant may use separate sheet(s) for (ii) and (iii) above, if required. ] ANNEXURE TO THE COMPLIANCE REPORT ----------------------- Notes:- 1. Inserted vide Notification No. G.S.R. 869 (E)., dated 07/12/2011