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Companies Act, 2013 · Chapter IX
Chapter IX — Accounts of companies
Sections 128 to 138. 12 sections are in force . Open any section for its status, related sections and (where available) a plain-English explainer.
Type a section number (185, 10A) or a plain topic
128
Books of account, etc., to be kept by company
129
Financial statement
129A
Periodical financial results
130
Re-opening of accounts on court's or Tribunal's orders
131
Voluntary revision of financial statements or Board's report
132
Constitution of National Financial Reporting Authority
133
Central Government to prescribe accounting standards
134
Financial statement, Board's report, etc.
135
Corporate Social Responsibility
136
Right of member to copies of audited financial statement
137
Copy of financial statement to be filed with Registrar
138
Internal audit
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Section numbers, headings and omissions: Companies Act, 2013 as consolidated on India Code (amendments to about 2020–21). General information, not legal advice.