[TO BE PROVIDED]6 min readArticle
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Statutory framework
The Companies Act, 2013 requires companies to have their financial statements audited annually by a chartered accountant in practice. This note provides a factual overview of the applicable framework and key compliance considerations.
Key compliance points
- Appointment and eligibility of the auditor
- Scope of the statutory audit under the applicable financial reporting framework
- Reporting requirements under the Act and rules made thereunder
- Filing and circulation of audited financial statements
This educational note is intended to provide general information and does not constitute professional advice.
Tags
- statutory audit
- Companies Act
- assurance
