Under the Companies Act, 2013 a cost auditor must be a cost accountant having certificate of practice issued by the institute of Cost Accountants of India as per

Under the Companies Act, 2013 a cost auditor must be a cost accountant

1.	Under the Companies Act, 2013 a cost auditor must be a cost accountant having certificate of practice issued by the institute of Cost Accountants of India as per
A.	Section 148
B.	Section 147
C.	Section 150
D.	Section 151
Answer» B. Section 147