Cost audit reports aren't just compliance filings — they directly feed decisions on trade remedies, tariffs, drug pricing, subsidies, and more. Here's where the data actually goes.

Pharmaceutical manufacturing is a regulated sector under the Companies (Cost Records and Audit) Rules, 2014 — which means lower thresholds and higher scrutiny. Many promoters first hear the words "cost records" from their statutory auditor, or from a show-cause notice. A practical guide to what applies, when, and what a compliant system looks like.