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Companies Act Chapter IX
The Companies Act, 2013

Chapter IX Accounts of Companies

Sections
12 · sections 128 to 138
Amended
10 of 12
  1. Section 128 Books of account, etc., to be kept by company 2 amendments
  2. Section 129 Financial Statement 1 amendment
  3. Section 129A Periodical financial results 1 amendment
  4. Section 130 Re-opening of accounts on court’s or Tribunal’s orders 3 amendments
  5. Section 131 Voluntary revision of financial statements or Board’s report
  6. Section 132 Constitution of National Financial Reporting Authority 6 amendments
  7. Section 133 Central Government to prescribe accounting standards 1 amendment
  8. Section 134 Financial statement, Board's report 7 amendments
  9. Section 135 Corporate Social Responsibility (CSR) 10 amendments
  10. Section 136 Right of member to copies of audited financial statement 5 amendments
  11. Section 137 Copy of financial statement to be filed with Registrar 10 amendments
  12. Section 138 Internal audit