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Chapter 9
Accounts of Companies
11 sections (128–138)
- 128Books of account, etc., to be kept by company
- 129Financial statement
- 130Re-opening of accounts on court’s or Tribunal’s orders
- 131Voluntary revision of financial statements or Board’s report
- 132Constitution of National Financial Reporting Authority
- 133Central Government to prescribe accounting standards
- 134Financial statement, Board’s report, etc
- 135Corporate Social Responsibility
- 136Right of member to copies of audited financial statement
- 137Copy of financial statement to be filed with Registrar
- 138Internal audit