Companies (Removal of Difficulties) Seventh Order, 2014 dated - TopicsExpress

Companies (Removal of Difficulties) Seventh Order, 2014 dated 04.09.2014 In section 143 of the Companies Act, 2013 in sub-section (5), for the portion beginning with the words “In the case of a Government company” and ending with the words “required to be audited and”, the following shall be substituted, namely :— “In the case of a Government company or any other company owned or controlled, directly or indirectly, by the Central Government, or by any State Government or Governments, or partly by the Central Government and partly by one or more State Governments, the Comptroller and Auditor- General of India shall appoint the auditor under sub-section (5) or sub-section (7) of Section 139 and direct such auditor the manner in which the accounts of the company are required to be audited and”. mca.gov.in/Ministry/pdf/ROD_7th_2014.pdf

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