Companies Act, 2013 - Chapter IX: Accounts of Companies
Explore the specific sections governing the maintenance of books of account, financial statements, and related matters under the Companies Act, 2013. Click on any section to view its details.
128. Books of account, etc., to be kept by company.
129. Financial statement.
129A. Periodical financial results.
130. Re-opening of accounts on court’s or Tribunal’s orders.
131. Voluntary revision of financial statements or Board’s report.
132. Constitution of National Financial Reporting Authority.
133. Central Government to prescribe accounting standards
134. Financial statement, Board’s report, etc.
135. Corporate Social Responsibility.
136. Right of member to copies of audited financial statement.
137. Copy of financial statement to be filed with Registrar.
138. Internal Audit.