Section 138 - Internal audit - Companies Act, 2013

Extract

Internal audit 138. (1) Such class or classes of companies as may be prescribed shall be required to appoint an internal auditor, who shall either be a chartered accountant or a cost accountant, or such other professional as may be decided by the Board to conduct internal audit of the functions and activities of the company. (2) The Central Government may, by rules, prescribe the manner and the intervals in which the internal audit shall be conducted and reported to the Board.

G.S.R. 794 (E) - Dated: 31-12-2024 - Companies Law - Companies (Accounts) Second Amendment Rules, 2024 - Filing of Corporate Social Responsibility in Form CSR-2
G.S.R. 587(E) - Dated: 24-9-2024 - Companies Law - Companies (Accounts) Amendment Rules, 2024 - Filing of financial statements and fees to be paid thereon.
G.S.R. 408 (E) - Dated: 31-5-2023 - Companies Law - Form CSR-2 shall be filed separately on or before 31st March, 2024 (for the financial year 2022-2023) - Companies (Accounts) Second Amendment Rules, 2023
G.S.R. 40 (E) - Dated: 20-1-2023 - Companies Law - Companies (Accounts) Amendment Rules, 2023
G.S.R. 624(E) - Dated: 5-8-2022 - Companies Law - Companies (Accounts) Fourth Amendment Rules, 2022
G.S.R. 407(E) - Dated: 31-5-2022 - Companies Law - Companies (Accounts) Third Amendment Rules, 2022 - for the preceding financial year (2020-2021), Form CSR-2 shall be filed separately on or before 30th June, 2022, after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be
G.S.R. 235 (E). - Dated: 31-3-2022 - Companies Law - Companies (Accounts) Second Amendment Rules, 2022
G.S.R. 107 (E) - Dated: 11-2-2022 - Companies Law - Companies (Accounts) Amendment Rules, 2022
G.S.R. 60 (E) - Dated: 30-1-2020 - Companies Law - Companies (Accounts) Amendment Rules, 2020
G.S.R. 1371(E) - Dated: 7-11-2017 - Companies Law - Companies (Accounts) Amendment Rules, 2017.
F.No. 1/19/2013-CL-V - Dated: 22-7-2016 - Companies Law - Companies (Accounts) Amendment Rules, 2016
F. No.1/19/2013-CL-V-Part - Dated: 4-9-2015 - Companies Law - Companies (Accounts) Second Amendment Rules, 2015
F. No. 1/19/2013-CL-V-Part - Dated: 14-10-2014 - Companies Law - Companies (Accounts) Amendment Rules, 2014.
File 1/19/2013-CL-V - Dated: 31-3-2014 - Companies Law - Chapter IX - The Companies (Accounts) Rules, 2014.
File No. 1/5 /2013-CL. V - Dated: 26-3-2014 - Companies Law - Commencement Notification of the Companies Act, 2013 - More provisions of Companies Act, 2013 to come into effect w.e.f. 1.4.2014