Internal auditor as per companies act, 2013

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Dear All
I have a query in respect of appointment of Internal Auditor as required under Companies Act, 2013. Other than filing the resolution of appointment of internal auditor in MGT-14 , do I need to file any other document with ROC.
And, if yes, do explain what other documents need to be filed with.
 
Replies (3)

Which Section/Rule requires MGT.14 to be filed for appointment of internal auditor?

 

 

Dear Sir,

 

Section 117, Section 179(3) read with clause 8 of Companies (Meeting of Board and its Powers) Rules, 2014.

 

Please correct for any mistakes.

 

 

Thanks Mr Shaikh.  No other document is required to be filed in this regard with ROC.  Publication of ICAI on internal audit is attached for your reference.

 

 

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