Companies Act — Section 138
Internal audit.—(1) Such class or classes of companies as may be prescribed shall be required
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.
(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.
CHAPTER X AUDIT AND AUDITORS
Follow cited cases · Browse courts and years · Research topics
Judgments citing Section 138
- Dr. L.P. Prabhu v. NONE
- MRS. ANITA MALHOTRA v. APPAREL EXPORT PROMOTION COUNCIL & Anr.
- MIS. UNIPLAS INDIA LTD & Ors. v. STATE (GOVT. OF NCT OF DELHI) & Anr.
Text reproduced from the public statutes on which the corpus is built. Verify against the official Gazette before relying on it. This is statute reference, not legal advice.