Chapter IX Accounts of Companies

Section 138 of Companies Act 2013-Internal audit Section 138(1) of Companies Act 2013   Such class or classes of companies as may…

Section 137 of Companies Act 2013-Copy of financial statement to be filed with Registrar Section 137(1) of Companies Act 2013  A copy of…

Section 136 of Companies Act 2013-Right of member to copies of audited financial statement. Section 136(1) of Companies Act 2013  a copy of…

Section 135 of Companies Act 2013-Corporate Social Responsibility Section 135(1) of Companies Act 2013  Every company having net worth of rupees five hundred crore…

Section 134 of Companies Act 2013-Financial Statement, Board’s Report, etc. Section 134(1) of Companies Act 2013  The financial statement, including consolidated financial…

Section 133 of Companies Act 2013-Central Government to prescribe accounting standards. The Central Government may prescribe the standards of accounting or…

Section 132 of Companies Act 2013-Constitution of National Financial Reporting Authority Section 132(1) of Companies Act 2013 The Central Government…

Section 131 of Companies Act 2013-Voluntary Revision of Financial Statements or Board’s Report Section 131(1) of Companies Act 2013 If…

Section 130 of Companies Act 2013-Re-opening of Accounts on Court’s or Tribunal’s Orders. Section 130(1) of Companies Act 2013 A company shall not…

Section 129A of Companies Act 2013-Periodical financial results The Central Government may, require such class or classes of unlisted companies,…