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Internal auditor as per companies act, 2013

Co Act 2013 952 views 3 replies

Sunaina Jain

Job

92 Points Joined August 2010

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)

P C Agrawal

Registered independent director Past Ch

8229 Points Joined March 2007

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

CS Adnan Shaikh

Company Secretary

1301 Points Joined June 2012

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.

P C Agrawal

Registered independent director Past Ch

8229 Points Joined March 2007

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.