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TypeBare Act JurisdictionCentral Government

Companies Act, 2013, Section 138

Internal Audit

~1 min read
https://sooperkanoon.com/act/62522

Bare act section · Research

About this section

Companies Act, 2013, Section 138 is part of Companies Act, 2013, - Internal Audit. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

(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.

Frequently asked questions

What does Companies Act, 2013, Section 138 provide?

Section Section 138 of the Companies Act, 2013, (Internal Audit) is reproduced on this page as part of the Companies Act, 2013,. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Companies Act, 2013, Section 138?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Companies Act, 2013, Section 138. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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