Notified Date of Section
May 30, 2017
Qualification and disqualification of auditors
Auditors’ right to information
Duties of auditor
Audit of cost accounts
Signature of auditor’s report
Penalty for non-compliance with provisions by companies
Penalty for non-compliance with provisions by auditors
Power of registrar to call for information or explanation
Seizure of documents by registrar, inspector or investigation officer
Investigation into affairs of company