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  2. taxguru.in › company-law › internal-audit-sectionInternal Audit under Section 138 of Companies Act 2013 - Tax Guru

    Feb 8, 2015 · As per section 138 of Indian Companies Act 2013 read with Rule 13 Of Companies (Accounts) Rules, 2014, certain class of companies are required to appoint Internal Auditors. An extract of Rule 13 of Companies (Accounts) Rules, 2014 is as follows-

  3. www.mca.gov.in › content › damTHE COMPANIES ACT, 2013 - Ministry Of Corporate Affairs

    76. Acceptance of deposits from public by certain companies. 76A. Punishment for contravention of section 73 or section 76. CHAPTER VI REGISTRATION OF CHARGES 77. Duty to register charges, etc. 78. Application for registration of charge. 79. Section 77 to apply in certain matters. 80. Date of notice of charge. 81. Register of charges to be kept ...

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  5. taxguru.in › company-law › mandatory-appointmentMandatory Appointment of Internal Auditor: Section 138 ...

    May 17, 2024 · Understand the mandate of appointing internal auditors as per Section 138 of the Companies Act 2013. Explore the criteria for mandatory appointment and the procedural requirements.

  6. ca2013.com › 138-internal-auditSection 138. Internal audit | Companies Act Integrated Ready ...

    Sep 25, 2024 · Section 138. Internal audit. (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.

  7. www.icsi.edu › media › portalsInternal Audit (Sec 138) - ICSI

    Section 138 enshrines this concept with the power being given to Central Government to prescribe the class of companies where the appointment of internal auditor is mandatory. The Definition of Internal Auditing states the fundamental purpose, nature, and scope of internal auditing.

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  8. blog.ipleaders.in › section-138-of-companies-act-2013Section 138 of Companies Act, 2013 - iPleaders

    Dec 24, 2023 · Section 138 of the Companies Act plays a crucial role in appointing internal auditors to certain lists of companies. The companies that meet the criteria stated in Rule 13 of the Companies (Accounts) Rules 2014 are required to appoint an internal auditor.

  9. corporatelawreporter.com › companies_act › sectionSection 138 of Companies Act, 2013 – Internal Audit ...

    Learn about the requirements and exemptions for appointing an internal auditor in companies under section 138 of the Companies Act, 2013. Find out the applicable rules, criteria, scope and methodology for conducting internal audit.

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