Companies Act, 2013
Section - 177 - Audit Committee
Audit Committee.177. (1) The Board of Directors of [every listed public company] and such other class or classes of companies, as may be prescribed, shall constitute an Audit Committee.(2) The Audit Committee shall consist of a minimum of three directors with independent directors forming a majority:Provided that majority of members of Audit Committee including its Chairperson shall be persons with ability to read and understand, the financial statement.(3) Every Audit Committee of a company existing immediately before the commencement of this Act shall, within one year of such commencement, be reconstituted in accordance with sub-section (2).(4) Every Audit Committee shall act in accordance with the terms of reference specified in writing by the Board which shall inter alia, include,-
| (i) | - | the recommendation for appointment, remuneration and terms of appointment of auditors of the company; |
| (ii) | - | review and monitor the auditor's independence and performance, and effectiveness of audit process; |
| (iii) | - | Google Play store
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