Chapter X of Companies Act 2013

Overview of Chapter X (Audit and Auditors) of the Companies Act, 2013


Sec. 139

Appointment of (Financial) Auditors [including rotation]


Sec. 140

Removal, Resignation of auditor and giving of Special Notice


Sec. 141

Eligibility, qualification, and disqualifications of auditors


Sec. 142

Remuneration of Auditors


Sec. 143

Powers and Duties of Auditors and Auditing Standards


Sec. 144

Auditor not to render certain services


Sec. 145

Auditor to sign Audit Reports etc.


Sec. 146

Auditor to attend General Meetings


Sec. 147

Punishment for contravention


Sec. 148

Central Government to specify audit of items of cost in respect of certain companies


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