Companies Act, 1956
Section - 228 - Audit of accounts of branch office of company
Audit of accounts of branch office of company.228. (1) Where a company has a branch office, the accounts of that office shall [be audited by the company’s auditor appointed under or] by a person qualified for appointment as auditor of the company under , or where the branch office is situate in a country outside India, either [by the company’s auditor or a person qualified as aforesaid] or by an accountant duly qualified to act as an auditor of the accounts of the branch office in accordance with the laws of that country.(2) Where the accounts of any branch office are [audited by a person other than the company’s auditor], the company’s auditor— (a) shall be entitled to visit the branch office, if he deems it necessary to do so for the performance of his duties as auditor, and (b) shall have a right of access .... To read the full section download the app from Google Play store
CAclubindia
