LawgistThe Companies Act
138Internal Audit
(1) Such class or classes of companies as may be prescribed shall be required to appoint an internal auditor, who shall either be a chartered accountant or a cost accountant, or such other professional as may be decided by the Board to conduct internal audit of the functions and activities of the company.
(2) The Central Government may, by rules, prescribe the manner and the intervals in which the internal audit shall be conducted and reported to the Board.
Download our fully-offline, High speed android app.- Click here
ACCOUNTS OF COMPANIES
- 128 Books of account, etc., to be kept by compan
- 129 Financial statement
- 130 Re-opening of accounts on court‘s or Tribunal‘s order
- 131 Voluntary revision of financial statements or Board‘s repor
- 132 Constitution of National Financial Reporting Authorit
- 133 Central Government to prescribe accounting standard
- 134 Financial statement, Board‘s report, etc
- 135 Corporate Social Responsibilit
- 136 Right of member to copies of audited financial statemen
- 137 Copy of financial statement to be filed with Registra
- 138 Internal Audit
