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Chapter 26
Companies (Audit and Auditors) Rules, 2014
12 rules (1–14)
- 1Short title and commencement
- 2Definitions
- 3Manner and procedure of selection and appointment of auditors
- 4Conditions for appointment and notice to Registrar
- 5Class of Companies
- 6Manner of rotation of auditors by the companies on expiry of their term
- 7Removal of the auditor before expiry of his term
- 8Resignation of auditor
- 9Liability to devolve on concerned partners only
- 11Other matters to be included in auditors report
- 12Duties and powers of the company’s auditor with reference to the audit of the branch and the branch auditor
- 14Remuneration of the Cost Auditor