CMA Final CMAD |Cost Records & Audit Rules, 2014 Revision| Important for 20 Marks | June & Dec 2026

CCRA is one of the MOST IMPORTANT scoring topics for CMA Final CMAD 🔥 In this special fasttrack session, the complete chapter is covered in ONE CLASS with exam oriented approach for June 2026 & Dec 2026 students. Revise smartly and boost your CMA Final preparation with this complete CCRA Fasttrack 🚀📚 0:00 - Section 148 of the companies Act, 20213 15:50 - Rule 3:-Application of Cost Records 30:46 - Category A: Regulated sector - 6 industries 35:05 - Category B: Unregulated sector - 33 industries 1:14:07 - FAQs issued by the Institute 1:15:07 - Rule 4:- Applicability of Cost Audit 1:19:45 - Practical question 1:51:22 - Exception to Rule 4 1:59:28 - Example on Exclusion to Rule 4 (Company operating from SEZ) 2:10:30 - FAQs issued by the Institute 2:19:07 - Rule 5:- Maintenance of Records 2:32:39 - Rule 6:- Cost audit (including procedure of appointment of a cost auditor) 2:51:32 - Annexures to Cost Audit Report 2:57:32 - Illustration 1 3:16:33 - Illustration 2 #CMAFinal #CMAD #CCAR #ICMAI #FasttrackBatch #June2026 #Dec2026 ✅ Important Concepts Covered ✅ Most Expected Exam Questions ✅ Exam Oriented Revision 👇 CMA Exam JUNE 26 Strategy 🔗   • June 2026 Exam NINJA Strategy Revealed! Th...   Playlist useful for CMA Inter students: CMA Intermediate - 👇 CMA Intermediate - Audit (Paper 12B) 🔗    • Плейлист   👇 CMA Intermediate Direct Taxation (Paper 7) 🔗    • CMA Intermediate - Direct \ Indirect Taxat...   👇 CMA Intermediate Group 1 Revision 🔗   • Плейлист   CMA Final - 👇 CMA Final Cost & Management Audit (Paper 19) 🔗    • Плейлист   👇 CMA Final SPM & BVM (Paper 20) 🔗    • CMA Final - SPM/BVM (Paper 20)   👇 CMA Final Direct Taxation & International Taxation (Paper 16) 🔗    • CMA FINAL - Direct Taxation (Paper 16)   CMA Motivation & Career-Related Guidance - 👇 CMA Motivation & Inspirational by Nikkhil Gupta 🔗    • CMA Motivation & Inspiration - CA CS CMA N...   👇 CMA Career Related Guidance 🔗    • CMA - Career Related Guidance   All the best and happy studying Let's get in touch 📱 Email - nikhil10b@rediffmail.com Website - https://www.cacscmanikkhilgupta.com/ Telegram - https://t.me/joinchat/EMSiC1jGIBvaiyd... Instagram -   / nikkhil6256   LinkedIn -   / nikhil-gu.  . Amazon link to the books of CMA 2016 Syllabus - Paper 3, 12B, 19 and 20 Law and Ethics (Paper 3) - https://www.amazon.in/dp/B08HSC8GYH?r... Audit (Paper 12B) -    • Плейлист   Cost And Management Audit (Paper 19) -    • Плейлист   BVM / SPM (Paper 20) -    • CMA Final - SPM/BVM (Paper 20)   #cacscmanikkhilgupta #nikkhilgupta #cma