Section 129A
Periodical financial results.
129A. Periodical financial results.
Re -opening of accounts on court's or Tribunal's orders.
Voluntary revision of financial statements or Board’s report.
Constitution of National Financial Reporting Authority.
Central Government to prescribe accounting standards
Financial statement, Board’s report, etc.
Corporate Social Responsibility.
Right of member to copies of audited financial statement.
Copy of financial statement to be filed with Registrar.
Internal Audit.
Appointment of auditors.
Removal, resignation of auditor and giving of special notice.
Eligibility, qualifications and disqualifications of auditors.
Remuneration of auditors.
Powers and duties of auditors and auditing standards.
Auditor not to render certain services.
Auditor to sign audit reports, etc.
Auditors to attend general meeting.
Punishment for contravention.
Central Government to specify audit of items of cost in respect of certain companies.
CHAPTER XI
APPOINTMENT AND QUALIFICATIONS OF DIRECTORS