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Section 378ZF: Internal audit

Companies Act, 2013 · Chapter XXIA: Producer Companies · In force

This section requires Producer Companies to have their accounts internally audited by a chartered accountant as specified in their articles.

The section, clause by clause

What the section says
In plain terms
Every Producer Company shall have internal audit of its accounts carried out, at such interval and in such manner as may be specified in articles, by a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949).

The right-hand column is written from the section text, not quoted from it, and it has no legal force. Where the two differ, the left-hand column is the law.

This section refers to

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Reproduced from the official India Code print for reference. Check the current text on India Code before you rely on it, and read the section alongside its Rules. Nothing here is legal advice.