Rule 13 Chapter IX The Companies (Accounts) Rules, 2014
Companies Required to Appoint Internal Auditor (1) The following class of companies shall be required to appoint an internal auditor 1[which may be either an individual or a partnership firm or a body corporate], namely:- (a) every listed company; (b) every unlisted public company having- (i) paid up share capital of fifty crore rupees or more […]