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Cost_records_and_audit_Rules_2014

Section / Rule Number Content


139 Appointment of Auditors
140 Removal, Resignation of Auditor and Giving of Special Notice
141 Eligibility, Qualifications and Disqualifications ofAuditors
142 Remuneration of Auditors
143 Powers and Duties of Auditors and Auditing Standards
144 Auditor not to Render Certain Services
145 Auditor to Sign Audit Reports, etc.
146 Auditors to Attend General Meeting
147 Punishment for Contravention
148 Central Government to Specify Audit of Items of Cost in Respect of Certain Companies

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