COMPANIES ACT, 2013 : STRUCTURE
hapter X deals with Audit and Auditors
- Section 139 – Appointment of auditors
- Section 140 – Removal, resignation of auditor and giving of special notice
- Section 141 – Eligibility, Qualifications and disqualifications of auditors
- Section 142 – Remuneration of auditors
- Section 143 – Powers and duties of auditors and auditing standards
- Section 144 – Auditor not to render certain services
- Section 145 – Auditor to sign audit reports, etc.
- Section 146 – Auditors to attend general meeting
- Section 147 – Punishment for contravention
- Section 148 – Central Government to specify audit of items of cost in respect of certain companies