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Section 143 (Companies Act)

Sets out the powers and duties of an auditor, including the matters that must be reported on and the right of access to the company's books and records at all times.

Related terms

  • Section 139 (Companies Act)

    Governs the appointment of auditors, including the process, tenure, and the rotation requirement for specified companies.

  • Section 141 (Companies Act)

    Sets out the eligibility and disqualification criteria for a person to be appointed as a company's auditor.

  • Section 144 (Companies Act)

    Prohibits a statutory auditor from rendering specified non-audit services to the company it audits, to preserve independence.

  • Section 177 (Companies Act)

    Requires specified companies to constitute an Audit Committee of the board, with defined composition and responsibilities including oversight of the financial reporting process.

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