Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [R1K-2ZR]

As at 7 September 2026. In force from 13 May 2026.

Dates: made 13 May 2026; in force 13 May 2026; ceased none recorded. Gazette: none recorded. Band A.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026, 13th May, 2026 [R1K-2ZR]. Machine: R1K-2ZR.

Preamble

Bye-laws (37)

Bye-law 1. Short title and commencement [SC8-SEH]

Bye-law 2. Definitions [SC8-SFK]

Bye-law 3. Maintenance of premises [SC8-SG8]

Bye-law 4. Refusal of registration [SC8-SHA]

Bye-law 5. Refund of fees [SC8-SJC]

Bye-law 6. Production of records [SC8-SKE]

Bye-law 7. Authorised agent [SC8-SM0]

Bye-law 8. Register of auditors [SC8-SN2]

Bye-law 9. Report to the Government [SC8-SP4]

Bye-law 10. Application for registration [SC8-SQ6]

Bye-law 11. Periodical returns [SC8-SRR]

Bye-law 12. Grant of certificate of registration [SC8-SST]

Bye-law 13. Destruction of records [SC8-STW]

Bye-law 14. Safe custody [SC8-SVY]

Bye-law 15. Display of certificate [SC8-SWG]

Bye-law 16. Custody of the register [SC8-SXJ]

Bye-law 17. Disposal of appeal [SC8-SYM]

Bye-law 18. Surrender of certificate [SC8-SZP]

Bye-law 19. Report of contravention [SC8-T01]

Bye-law 20. Name board [SC8-T13]

Bye-law 21. Opportunity of hearing [SC8-T25]

Bye-law 22. Records to be kept at the premises [SC8-T37]

Bye-law 23. Annual statement [SC8-T49]

Bye-law 24. Intimation of change [SC8-T5B]

Bye-law 25. Appeal [SC8-T6D]

Bye-law 26. Electronic records [SC8-T7F]

Bye-law 27. Particulars of application [SC8-T8H]

Bye-law 28. Duplicate certificate [SC8-T9K]

Bye-law 29. Fees [SC8-TAN]

Bye-law 30. Report of inspection [SC8-TBQ]

Bye-law 31. Validity and renewal of certificate [SC8-TCS]

Bye-law 32. Records to be maintained [SC8-TDV]

Bye-law 33. Language of records and returns [SC8-TEX]

Bye-law 34. Conditions of registration [SC8-TFZ]

Bye-law 35. Correction of entries [SC8-TG4]

Bye-law 36. Transfer of registration [SC8-TH6]

Bye-law 37. Forms [SC8-TJ0]

Made under

Recital: "In exercise of the powers conferred by section 13 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016), the Insolvency and Bankruptcy Board of India, with the previous approval of the Central Government, hereby makes the following bye-laws, namely:". Names section 13 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016) [S27-GXZ]. Vires verified.

Acts on (0)

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Acted on by (0)

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Not held (0)

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