Chapter X: The Companies (Audit and Auditors) Rules, 2014

• Preamble

1. Short title and commencement
2. Definitions
3. Manner and procedure of selection and appointment of auditors
4. Conditions for appointment and notice to Registrar
5. Class of Companies
6. Manner of rotation of auditors by the companies on expiry of their term
7. Removal of the auditor before expiry of his term
8. Resignation of auditor
9. Liability to devolve on concerned partners only
10. Disqualifications of auditor
11. Other matters to be included in auditors report
12. Duties and powers of the company’s auditor with reference to the audit of the branch and the branch auditor
13. Reporting of frauds by auditor and other matters
14. Remuneration of the Cost Auditor