25/08/2026
CFOs and finance leaders — are you clear on when cost records and cost audits apply? Our new guide breaks down Section 148, the Rule 3 and Rule 4 tests, export exemptions, CRA forms, September deadlines, and the real cost of non-compliance. Read the full guide: https://wix.to/AhtQJeE
Key takeaways: understand thresholds, spot genuine exemptions, and prepare for reporting deadlines. Share with your finance team.
Most CFOs assume the export exemption covers them. It exempts the audit, not the records — and the statutory auditor still reports on it under CARO.