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The UNIVERSITY of TEXAS at SAN ANTONIO, COLLEGE of BUSINESS Working Paper Date March 2, SERIES WP # 0107ACC 502 Auditor Type and Form
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People also ask
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Under which section of the Act the audit of a company is done?
The Companies Act 2013 has made the audit of accounts of companies' compulsory. Section 139 to 148 provide for the qualifications, disqualifications, appointment, removal, rights, duties & liabilities of company auditors. Some of the Key summary of the Provisions in this regard is given below: 1. -
Which section of the Companies Act 2013 is audit under?
The Companies Act 2013 has made the audit of accounts of companies' compulsory. Section 139 to 148 provide for the qualifications, disqualifications, appointment, removal, rights, duties & liabilities of company auditors. -
Under which section of Companies Act a company auditor is appointed?
Sub-section (6) of section 139 of the Act states that, notwithstanding anything contained in sub-section (1), the first auditor of a company, other than a government company, shall be appointed by the board of directors within 30 days from the date of registration of the company and in the case of failure of the Board ... -
What is the audit section under?
Section 44AB of the Income Tax Act, 1961 mandates tax audit for certain businesses. Non-compliance with this section can result in the following consequences: A penalty of 0.5% of the total sales, turnover or gross receipts, subject to a maximum of Rs. 1,50,000. -
What is the Audit Committee section under the Companies Act?
Section 177(2) of the Companies Act of 2013 states that the audit committee must have a minimum of three directors, with independent directors constituting a majority. The chairperson and the majority of the members of the audit committee shall be capable of reading and understanding financial statements. -
Which companies are required to do statutory audit?
The statutory audit is a mandatory audit that every private limited company must conduct irrespective of its profit or turnover. A company incurring loss must also conduct a statutory audit.
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