banner_ad

Can a B.Com qualified staff appointed as an Internal Auditor of a Company as per Companies Act

Internal Audit 928 views 2 replies

Dear Professionals,

As per sec 138 of Co. Act 2013-

"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."

Kindly respond your pinion whether a B.Com qualified staff can appoint as an Internal Auditor of Unlisted Pvt. Limited Co.

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

Read more at: https://taxguru.in/company-law/internal-audit-section-138-companies-act-2013.H T M L
Copyright © Taxguru.in
The Internal auditor may be a CA/CWA or any other professional.

Read more at: https://taxguru.in/company-law/internal-audit-section-138-companies-act-2013.H T M L
Copyright © Taxguru.in
Replies (2)
It is up to the Board to decide.
No, it has to be a CA or CMA as per Companies Act 2013


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
06 May 2026
Account Assistant / Article Clerk

V.K. Ranjan & Co(Chartered Accountants)

New Delhi

B.Com

View Details
Company
29 April 2026
Internal Auditor

SNCO

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 23 May 2026
Article Assistants

Acupro Consulting

Gurgaon

CA Inter

View Details
Company
11 May 2026
Post office

Post office

Anakapalle

Others

View Details
Company
16 May 2026
Account & Audit Asst

RAHUL KHANDEBHARAD & ASSOCIATES

Nashik

B.Com

View Details
Company
ARTICLESHIP 15 May 2026
ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANT

YOGESH KAPOOR AND ASSOCIATES

New Delhi

B.Com

View Details
Company
22 May 2026
U.S. Financial Reporting & Consolidation Manager

Karia Overseas

Ahmedabad

CA

View Details
Company
ARTICLESHIP 30 April 2026
Article Assistant

M/s G.K. Choksi & Co.

New Delhi

CA Inter

View Details