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Indian Companies Act, 2013
 
Chapter IX
 
Accounts of Companies
 
Section No. Particulars
128   Books of account, etc., to be kept by company



129   Financial statement



130   Re-opening of accounts on court's or Tribunal's orders



131   Voluntary revision of financial statements or Board's report



132   Constitution of National Financial Reporting Authority



133   Central Government to prescribe accounting standards



134   Financial statement, Board's report, etc.



135   Corporate Social Responsibility



136   Right of member to copies of audited financial statement



137   Copy of financial statement to be filed with Registrar



138   Internal audit



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