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The Companies Act, 1956

Title : The Companies Act, 1956

Year : 1956



(1) Where any particulars or information is required to be given in the balance-sheet or profit and loss account of a company or in any document required to be annexed or attached thereto, it shall be the duty of the concerned officer of the company to furnish without delay to the company, and also to the company's auditor whenever he so requires, those particulars or that information in as full a manner as possible.

(2) 1 [***]

(3) The particulars or information referred to in sub-section (1) may, relate to payments made to any director, 2[***]or other person by any other company, body corporate, firm or person.

(4) If any person knowingly makes default in performing the duty cast on him by the foregoing provisions of this section, he shall be punishable with imprisonment which may extend to six months, or with fine which may extend to 3*[fifty thousand rupees], or with both.

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1. Sub-section (2) omitted by Act 53 of 2000, Section 105 (w.e.f. 13-12-2000).

2. The words "managing agent, secretaries and treasurers," omitted by Act 53 of 2000, Section 105 (w.e.f. 13-12-2000).

3. Substituted by Act 53 of 2000, Section 105, for "five thousand rupees" (w.e.f. 13-12-2000).

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References in this Act to documents annexed or required to be annexed to a company's accounts or any of them shall not include the Board's report, the auditors' report or any document attached or required to be attached to those accounts:-

Provided
that any information which is required by this Act to be given in the accounts, and is allowed by it to be given in a statement annexed to the accounts, may be given in the Board's report instead of in the accounts; and if any such information is so given, the report shall be annexed to the accounts and this Act shall apply in relation thereto accordingly, except that the auditors shall report thereon only insofar as it gives the said information.



(1) Every company which is a limited banking company, an insurance company or a deposit, provident or benefit society, shall, before it commences business and also on the first Monday in February and the first Monday in August in every year during which it carries on business, make a statement in the Form in Table F in Schedule I, or in a Form as near thereto as circumstances admit.

(2) A copy of the statement, together with a copy of the last audited balance-sheet laid before the members of the company, shall be displayed and until the display of the next following statement, shall be kept displayed, in a conspicuous place in the registered office of the company, and in every branch office or place where the business of the company is carried on.

(3) Every member and every creditor, of the company shall be entitled, on payment of a sum of eight annas, to be furnished with a copy of the statement, within seven days of such payment.

(4) If default is made in complying with any of the requirements of this section, the company, and every officer of the company who is in default, shall be punishable with fine which may extend to1*[five hundred rupees] for every day during which the default continues.

(5) This section shall not apply to a life assurance company or provident insurance society to which the provisions of the Insurance Act, 1938 (4 of 1938), as to the annual statements to be made by such company or society, apply with or without modifications, if the company or society complies with those provisions.

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1. Substituted by Act 53 of 2000, Section 106, for "fifty rupees" (w.e.f. 13-12-2000).

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1*[(1) Every company shall, at each annual general meeting, appoint an auditor or auditors to hold office from the conclusion of that meeting until the conclusion of the next annual general meeting and shall, within seven days of the appointment, give intimation thereof to every auditor so appointed 2 [***]:

3*[Provided that before any appointment or re-appointment of auditor or auditors is made by any company at any annual general meeting a written certificate shall be obtained by the company from the auditor or auditors proposed to be so appointed to the effect that the appointment or re-appointment, if made, will be in accordance with the limits specified in sub-section (1B).]

(1A) Every auditor appointed under sub-section (1), 2 [***] shall within thirty days of the receipt from the company of the intimation of his appointment, inform the Registrar in writing that he has accepted or refused to accept, the appointment.]

3*[(1B) On and from the financial year next following the commencement of the Companies (Amendment) Act, 1974, no company or its Board of directors shall appoint or re-appoint any person 4 [who is in full-time employment elsewhere] or firm as its auditor if such person or firm is, at the date of such appointment or re-appointment, holding appointment as auditor of the specified number of companies or more than the specified number of companies:

5*[Provided that in the case of a firm of auditors "specified number of companies" shall be construed as the number of companies specified for every partner of the firm who is not in full-time employment elsewhere:]

Provided further that where any partner of the firm is also a partner of any other firm or firms of auditors, the number of companies which may be taken into account, by all the firms together, in relation to such partner shall not exceed the specified number in the aggregate:-

Provided
also that where any partner of a firm of auditors is also holding office, in his individual capacity, as the auditor of one or more companies, the number of companies which may be taken into account in his case shall not exceed the specified number, in the aggregate.

6*[Provided also that the provisions of this sub-section shall not apply, on and after the commencement of Act, 2000, to a private company.]

(1C) For the purposes of enabling a company to comply with the provisions of sub¬section (1B), a person or firm holding, immediately before the commencement of the Companies (Amendment) Act, 1974, appointment as the auditor of a number of companies exceeding the specified number, shall, within sixty days from such commencement, intimate his or its unwillingness to be re-appointed as the auditor from the financial year next following such commencement, to the company or companies of which he or it is not willing to be re-appointed as the auditor; and shall simultaneously intimate to the Registrar the names of the companies of which he or it is willing to be reappointed as the auditor and forward a copy of the intimation to each of the companies referred to therein.

Explanation
I.-For the purposes of sub-sections (1B) and (1C), "specified number" means, -

(a) In the case of a person or firm holding appointment as auditor of a number of companies each of which has a paid-up share capital of less than rupees twenty-five lakh, twenty such companies;

(b) In any other case twenty companies, out of which not more than ten shall be companies each of which has a paid-up share capital of rupees twenty-five lakh or more.

Explanation
II. -In computing the specified number, the number of companies in respect of which or any part of which any person or firm has been appointed as an auditor, whether singly or in combination with any other person or firm, shall be taken into account.]

(2) 7*[Subject to the provisions of sub-section (1B) and section 224A at any annual general meeting,] a retiring auditor, by whatsoever authority appointed, shall be re-appointed, unless-

(a) He is, not qualified for re-appointment;

(b) He has given the company notice in writing of his unwillingness to be re-appointed;

(c) A resolution has been passed at that meeting appointing somebody instead of him or providing expressly that he shall not be re-appointed; or

(d) Where notice has been given of an intended resolution to appoint some person or persons in the place of a retiring auditor, and by reason of the death, incapacity or disqualification of that person or of all those persons, as the case may be, the resolution cannot be proceeded with.

(3) Where at an annual general meeting no auditors are appointed or re-appointed, the Central Government may appoint a person to fill the vacancy.

(4) The company shall, within seven days of the Central Government's power under sub-section (3), becoming exercisable, give notice of that fact to that Government; and, if a company fails to give such notice, the company, and every officer of the company who is in default, shall be punishable with fine which my extend to 8[five thousand rupees].

(5) The first auditor or auditors of a company shall be appointed by the Board of directors within one month of the date of registration of the company; and the auditor or auditors so appointed shall hold offices until the conclusion of the first annual general meeting:-

Provided that -

(a) the company may, at a general meeting, remove any such auditor or all or any of such auditors and appoint in his or their places any other person or persons who have been nominated for appointment by any member of the company and of whose nomination notice has been given to the members of the company not less than fourteen days before the date of the meeting; and

(b) If the Board fails to exercise its powers under this sub-section, the company in general meeting may appoint the first auditor or auditors.

(6)  (a) The Board may fill any casual vacancy in the office of an auditor; but while any such vacancy continues, the remaining auditor or auditors, if any, may act:-

Provided
where such vacancy is caused by the resignation of an auditor, the vacancy shall only be filled by the company in general meeting.

(b) Any auditor appointed in a casual vacancy shall hold office until the conclusion of the next annual general meeting.

(7) Except as provided in the proviso to sub-section (5), any auditor appointed under this section may be removed from office before the expiry of his term only by the company in general meeting, after obtaining the previous approval of the Central Government in that behalf.

(8) The remuneration of the auditors of a company -

(a) In the case of an auditor appointed by the Board or the Central Government, may be fixed by the Board or the Central Government, as the case may be; and

6*[(aa) In the case of an auditor appointed under section 619 by the Comptroller and Auditor-General of India, shall be fixed by the company in general meeting or in such manner as the company in general meeting may determine.]

(b) Subject to clause (a), shall be fixed by the company in general meeting or in such manner as the company in general meeting may determine.For the purposes of this sub-section, any sums paid by the company in respect of the auditors' expenses shall be deemed to be included in the expression "remuneration".

224A -9* Auditor not to be appointed except with the approval of the company by special resolution in certain cases

(1) In the case of a company in which not less than twenty-five per cent of the subscribed share capital is held, whether singly or in any combination, by -

(a) A public financial institution or a Government company or Central Government or any State Government, or

(b) Any financial or other institution established by any Provincial or State Act in which a Stale Government holds not less than fifty-one per cent of the subscribed share capital, or

(c) A nationalised bank or an insurance company carrying on general insurance business,the appointment or re-appointment at each annual general meeting of an auditor or auditors shall be made by a special resolution.

(2) Where any company referred to in sub-section (1) omits or fails to pass at its annual general meeting any special resolution appointing an auditor or auditors, ii shall be deemed that no auditor or auditors had been appointed by the company at its annual general meeting, and thereupon the provisions of sub-section (3) of section 224 shall become applicable in relation to such company.

Explanation. -For the purposes of this section, -

(a) "General insurance business" has the meaning assigned to it in the General Insurance (Emergency Provisions) Act, 1971 (17 of 1971);

(b) "Nationalised bank" means a corresponding new bank as defined in the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) 10*[or in the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 (10 of 1980)].]

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1. Substituted by Act 65 of 1960, Section 67, for sub-section (1) (w.e.f. 28-12-1960).

2. The words "unless he is a retiring auditor" omitted by Act 41 of 1974, Section 23 (w.e.f. 1-2-1975).

3. Inserted by Act 41 of 1974, Section 23 (w.e.f. 1-2-1975).

4. Inserted by Act 31 of 1988, Section 33 (w.e.f. 15-6-1988).

5. Substituted by Act 31 of 1988, Section 33, for the first proviso (w.e.f. 15-6-1988).

6. Inserted by Act 53 of 2000, Section 107 (w.e.f. 13-12-2000).

7. Substituted by Act 41 of 1974, Section 23, for "At any general meeting" (w.e.f. 1-2-1975).

8. Substituted by Act 53 of 2000, Section 107, for "five hundred rupees" (w.e.f. 13-12-2000).

9. Inserted by Act 41 of 1974, Section 24 (w.e.f. 1-2-1975).

10. Inserted by Act 31 of 1988, Section 34 (w.e.f. 15-6-1988).

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(1) Special notice shall be required for a resolution at an annual general meeting appointing as auditor a person other than a retiring auditor, or providing expressly that a retiring auditor shall not be re-appointed.

(2) On receipt of notice of such a resolution, the company shall forthwith send a copy thereof to the retiring auditor.

(3) Where notice is given of such a resolution and the retiring auditor makes with respect thereto representations in writing to the company (not exceeding a reasonable length) and requests their notification to members of the company, the company shall, unless the representations are received by it too late for it to do so,-

(a) In any notice of the resolution given to members of the company, state the fact of the representations having been made; and

(b) Send a copy of the representations to every member of the company to whom notice of the meeting is sent, whether before or after the receipt of the representations by the company,
and if a copy of the representations is not sent as aforesaid because they were received too late or because of the company's default the auditor may (without prejudice to his right to be heard orally) require that the representations shall be read out at the meeting:-

Provided
that copies of the representations need not be sent out and the representations need not be read out at the meeting if, on the application either of the company or of any other person who claims to be aggrieved, the1*[Central Government] is satisfied that the rights conferred by this sub-section are being abused to secure needless publicity for defamatory matter; and the1*[Central Government] may order the company's costs on such an application to be paid it in whole or in art by the auditor, notwithstanding that he is not a party to the application.

(4) Sub-sections (2) and (3) shall apply to a resolution to remove the first auditors or any of them under sub-section (5) of section 224 or to the removal of any auditor or auditors under sub-section (7) of that section, as they apply in relation to a resolution that a retiring auditor shall not be re-appointed.

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1 . Substituted b y Act 31 of 1988, Section 67, for "Court" (w.e.f. 31-5-1991) and again substituted by Act 11 of 2003, section 27, for "Company Law Board".

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(1) A person shall not be qualified for appointment as auditor of a company unless he is a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949):-

Provided
that a firm whereof all the partners practicing in India are qualified for appointment as aforesaid may be appointed by its firm name to be auditor of a company, in which case any partner so practicing may act in the name of the firm.

(2) (a) Notwithstanding anything contained in sub-section (1) but subject to the provisions of any rules made under clause (b), the holder of a certificate granted under a law in force in the whole or any portion of a Part B State immediately before the commencement of the Part B States (Laws) Act, 1951 (3 of 1951)1*[or of the Jammu and Kashmir (Extension of Laws) Act, 1956 (62 of 1956) as the case may be,] entitling him to act as an auditor of companies 2*[in the territories which, immediately before the 1st November, 1956, were comprised in that State] or any portion thereof, shall be entitled to be appointed to act as an auditor of companies registered anywhere in3*[India].

(b) The Central Government may, by notification in the Official Gazette, make rules providing for the grant, renewal, suspension or cancellation of auditors' certificates to persons in 4*[the territories which, immediately before the 1st November, 1956, were comprised in Part B States] for the purposes of clause (a), and prescribing conditions and restrictions for such grant, renewal, suspension or cancellation.

(3) None of the following persons shall be qualified for appointment as auditor of a company -

(a) A body corporate;

(b) An officer or employee of the company;

(c) A person who is a partner, or who is in the employment, of an officer or employee of the company;

(d) A person who is indebted to the company for an amount exceeding one thousand rupees, or who has given any guarantee or provided any security in connection with the indebtedness of any third person to the company for an amount exceeding one thousand rupees.

5*[(e) A person holding any security of that company after a period of one year from the date of commencement of Act 53 of 2000.

Explanation
.-For the purpose of this section, "security" means an instrument which carries voting rights.]

Explanation
.-References in this sub-section to an officer or employee shall be construed as not including references to an auditor.

(4) A person shall also not be qualified for appointment as auditor of a company if he is, by virtue of sub-section (3), disqualified for appointment as auditor of any other body corporate which is that company's subsidiary or holding company or a subsidiary of that company's holding company, or would be so disqualified if the body corporate were a company.

(5) If an auditor becomes subject, after his appointment, to any of the disqualifications specified in sub-sections (3) and (4), he shall be deemed to have vacated his office as such.

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1. Inserted by Act 62 of 1956, Section 2 and Schedule (w.e.f. 1-11-1956).

2. Substituted by A.O. (No. 3) 1956, for "in that State".

3. Substituted by Act 65 of 1960, Section 68, for "those territories" (w.e.f. 28-12-1960).

4. Substituted by the A.O. (No. 3) 1956, for "Part B States".

5. Substituted by Act 53 of 2000, Section 108, for clauses (e) and (f) (w.e.f. 13-12-2000).

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(1) Every auditor of a company shall have a right of access at all times to the books and accounts and vouchers of the company, whether kept at the head office of the company or elsewhere, and shall be entitled to require from the officers of the company such information and explanations as the auditor may think necessary for the performance of his duties as auditor.

1*[1A) Without prejudice to the provisions of sub-section (1), the auditor shall inquire-

(a) Whether loans and advances made by the company on the basis of security have been properly secured and whether the terms on which they have been made are not prejudicial to the interest of the company or its members;

(b) Whether transactions of the company which are represented merely by book entries are not prejudicial to the interests of the company;

(c) Where the company is not an investment company within the meaning of section 372 or a banking company, whether so much of the assets of the company as consist of shares, debentures and other securities have been sold at a price less than that at which they were purchased by the company;

(d) Whether loans and advances made by the company have been shown as deposits;

(e) Whether personal expenses have been charged to revenue account;

(f) Where it is stated in the books and papers of the company that any shares have been allotted for cash, whether cash has actually been received in respect of such allotment, and if no cash has actually been so received, whether the position as stated in the account books and the balance-sheet is correct, regular and not misleading.]

(2) The auditor shall make a report to the members of the company on the accounts examined by him, and on every balance-sheet and profit and loss account and on every other document declared by this Act to be pan of or annexed to the balance-sheet or profit and loss account which are laid before the company in general meeting during his tenure of office, and the report shall state whether, in his opinion and to the best of his information and according to the explanations given to him, the said accounts give the information required by this Act in the manner so required and give a true and fair view -

(i) In the case of the balance-sheet, of the state of the company's affairs as at the end of its financial years; and

(ii) In the case of the profit and loss account, of the profit or loss for its financial year.

(3) The auditor's report shall also state -

(a) Whether he has obtained all the information and explanations which to the best of his knowledge and belief were necessary for the purposes of his audit;

(b) Whether, in his opinion, proper books of account as required by law have been kept by the company so far as appears from his examination of those books, and proper returns adequate for the purposes of his audit have been received from branches not visited by him;

2*[(bb) whether the report on the accounts of any branch office audited under section 228 by a person other than the company's auditor has been awarded to him as enquired by clause (c) of sub-section (3) of that section and how he has dealt with the same in preparing the auditor's report;]

(c) Whether the company's balance-sheet and profit and loss account dealt with by the report are in agreement with the books of account and returns;

3*[(d) Whether, in his opinion, the profit and loss account and balance-sheet comply with the accounting standards referred to in sub-section (3C) of section 211;]

4*[(e) In thick type or in italics the observations or comments of the auditors which have any adverse effect on the functioning of the company;

(f) Whether any director is disqualified from being appointed as director under clause (g) of sub-section (1) of section 274.]

5*[(g) Whether the cess payable under Section 441A has been paid and if not, the details of amount of cess not so paid]

(4) Where any of the matters referred to in clauses (i) and (ii) of sub-section (2) or in clauses (a), (b), 2*[(bb)] 6*[(c) and (d)] of sub-section (3) is answered in the negative or with a qualification, the auditor's report shall state the reason for the answer.

1*[(4A) The Central Government may, by general or special order, direct that, in the case of such class or description of companies as may be specified in the order, the auditor's report shall also include a statement on such matters as may be specified therein:-

Provided
that before making any such order the Central Government may consult the Institute of Chartered Accountants of India constituted under the Chartered Accountants Act, 1949 (38 of 1949), in regard to the class or description of companies and other ancillary matters proposed to be specified therein unless the Government decides that such consultation is not necessary or expedient in the circumstances of the case.]

7*[(5) The accounts of a company shall not be deemed as not having been, and the auditors report shall not state that those accounts have not been properly drawn up on the ground merely that the company had not disclosed certain matters if-

(a) Those matters are such as the company is not required to disclose by virtue of any provisions contained in this or any other Act, and

(b) Those provisions are specified in the balance-sheet and profit and loss account of the company.]

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1. Inserted by Act 31 of 1965, Section 1 (w.e.f. 15-10-1965).

2. Inserted by Act 65 of 1960, Section 69 (w.e.f. 28-12-1960).

3. Inserted by Act 21 of 1999, Section 16 (w.r.e.f. 31-10-1998).

4. Inserted by Act 53 of 2000, Section 109 (w.e.f. 13-12-2000).

5. Inserted by Act 11 of 2003, Section 28.

6. Substituted by Act 21 of 1999, Section 16, for "and (c)" (w.r.e.f. 31-10-1988).

7. Substituted by Act 65 of 1960, Section 69, for sub-section (5) (w.e.f. 28-12-1960).

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(1) Where a company has a branch office, the accounts of that office shall, 1*[be audited by the company's auditor appointed under section 224 or] by a person qualified for appointment as auditor of the company under section 226, or where the branch office is situate in a country outside India, either 2*[by the company's auditor or a person qualified as aforesaid] or by an accountant duly qualified to act as an auditor of the accounts of the branch office in accordance with the laws of that country.

(2) Where the accounts of any branch office are 3*[audited by a person other than the company's auditor] the company's auditor-

(a) Shall be entitled to visit the branch office, if he deems it necessary to do so for the performance of has duties as auditor, and

(b) Shall have a right of access at all times to the books and accounts and vouchers of the company maintained at the branch office:-

Provided
that in the case of a banking company having a branch office outside India, it shall be sufficient if the auditor is allowed access to such copies of, and extracts from the books and accounts of the branch as have been transmitted to the principal office of the company in India.

4*[(3) (a) Where a company in general meeting decides to have the accounts of a branch office audited otherwise than by the company's auditor, the company in that meeting shall for the audit of those accounts appoint a person qualified for appointment as auditor of the company under section 226, or where the branch office is situate in a country outside India, a person who is either qualified as aforesaid or an accountant duly qualified to act as an auditor of the accounts of the branch office in accordance with the laws of that country, or authorise the Board of directors to appoint such a person in consultation with the company's auditor;

(b) The person so appointed (hereafter in this section referred to as the branch auditor) shall have the same powers and duties in respect of audit of the accounts of the branch office as the company's auditor has in respect of the same;

(c) The branch auditor shall prepare a report on the accounts of the branch office examined by him and forward the same to the company's auditor who shall in preparing the auditor's report, deal with the same in such manner as he considers necessary;

(d) The branch auditor shall receive such remuneration and shall hold his appointment subject to such terms and conditions as may be fixed either by the company in general meeting or by the Board of directors if so authorised by the company in general meeting.

(4) Notwithstanding anything contained in the foregoing provisions of this section, the Central Government 5*[may make rules providing for the exemption of] any branch office from the provisions of this section to the extent specified in the rules and in making such rules the Central Government shall have regard to all or any of the following matters, namely:-

(a) The arrangement made by the company for the audit of accounts of the branch office by a person otherwise qualified for appointment as branch auditor even though such person may be an officer or employee of the company;

(b) The nature and quantum of activity carried on at the branch office during a period of three years immediately preceding the date on which the branch office is exempted from the provisions of this section;

(c) The availability at a reasonable cost of a branch auditor for the audit of accounts of the branch office;

(d) Any other matter which in the opinion of the Central Government justifies the grant of exemption to the branch office from the provisions of this section.]

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1. Substituted by Act 65 of 1960, Section 70, for "unless the company in general meeting decides otherwise, be audited" (w.e.f. 28-12-1960).

2. Substituted by Act 65 of 1960, Section 70, for "by a person qualified as aforesaid" (w.e.f. 28-12-1960).

3. Substituted by Act 65 of 1960, Section 70, for "not so audited" (w.e.f. 28-12-1960).

4. Inserted by Act 65 of 1960, Section 70 (w.e.f. 28-12-1960).

5. Substituted by Act 31 of 1965, Section 22, for "may, by rules made in this behalf, exempt" (w.e.f. 15-10-1965).

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Only the person appointed as auditor of the company, or where a firm is so appointed in pursuance of the proviso to sub-section (1) of section 226, only a partner in the firm practicing in India, may sign the auditor's report, or sign or authenticate any other document of the company required by law to be signed or authenticated by the auditor.



The auditor's report shall be read before the company in general meeting and shall be open to inspection by any member of the company.
Last updated on September, 2016

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