Dear Ms Karishma,
Practically Cost Audit Report can not be revised. Bcz when you will try to file it again then MCA portal will show a error "Cost Audit Report is already filed for this particular financial year".
Basically Cost Audit Report is linked with CRA-2 (appointment of Cost Auditor form) & CRA-4 (Cost Audit Report in XBRL filing form). So, when you will try to revised with same CRA-2 then MCA portal give you error already filed.
But if it is still urgent then you have to ask your ROC for cancellation of CRA-4 form. Also, you have to arrange fresh BOD for approval of Cost Audit Report.
Thanks & Regards
Satish Kumar Gupta (FCMA, CS, LLB, M.Com)
Cost Accountant
Cell: +91 98276 70006