Section 14: Remuneration of the Cost Auditor

Q: What does Section 14 of The Companies (Audit and Auditors) Rules, 2014 (TCAAR) deal with?

Section 14 TCAAR pertains to "Remuneration of the Cost Auditor". It is part of the The Companies (Audit and Auditors) Rules, 2014, a legislation enacted by the Parliament of India. Section 14 of The Companies (Audit and Auditors) Rules, 2014 (TCAAR) governs remuneration of the Cost Auditor. As verified on 19 May 2026.

Q: Is Section 14 TCAAR still in force?

Yes, Section 14 of the The Companies (Audit and Auditors) Rules, 2014 is currently in force across the Republic of India.

Q: What is धारा 14 TCAAR?

धारा 14 TCAAR is the Devanagari Hindi reference for Section 14 of the The Companies (Audit and Auditors) Rules, 2014. Section 14 of The Companies (Audit and Auditors) Rules, 2014 (TCAAR) governs remuneration of the Cost Auditor. As verified on 19 May 2026.

Q: What is Dhara 14 TCAAR?

Dhara 14 TCAAR is the Roman Hindi reference for Section 14 of the The Companies (Audit and Auditors) Rules, 2014. "Dhara" means "Section" in Hindi. Section 14 of The Companies (Audit and Auditors) Rules, 2014 (TCAAR) governs remuneration of the Cost Auditor. As verified on 19 May 2026.

Q: How to cite Section 14 of The Companies (Audit and Auditors) Rules, 2014?

Cite as: "Section 14, The Companies (Audit and Auditors) Rules, 2014 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The Companies (Audit and Auditors) Rules, 2014, § 14 (India).

Law on Tips Editorial Board

- For the purpose of sub-section (3) of section 148,-

(a) in the case of companies which are required to constitute an audit committee-

(b) in the case of other companies which are not required to constitute an audit committee, the Board shall appoint an individual [who is a cost accountant] [Substituted 'who is a cost accountant in practice' by Notification No. G.S.R. 432(E), dated 7.5.2018 (w.e.f. 31.3.2014).] or a firm of cost accountants in practice as cost auditor and the remuneration of such cost auditor shall be ratified by shareholders subsequently.