Chapter X ยท Sections 139 to 148
Audit and Auditors
Chapter 10 of 13
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- 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