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Companies Act, 2013 · Chapter X
Chapter X — Audit and auditors
Sections 139 to 148. 10 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
139
Appointment of auditors
140
Removal, resignation of auditor and giving of special notice
141
Eligibility, qualifications and disqualifications of auditors
142
Remuneration of auditors
143
Powers and duties of auditors and auditing standards
144
Auditor not to render certain services
145
Auditor to sign audit reports, etc.
146
Auditors to attend general meeting
147
Punishment for contravention
148
Central Government to specify audit of items of cost in respect of certain companies
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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.