Bye-law 6, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-SKE]
As at 7 September 2026. In force from 13 May 2026.
Production of records.—Every auditor shall, on request by the Deputy Registrar of Companies, produce the certificate of registration and the records maintained under these bye-laws for inspection at the premises where the audit of accounts of a company is carried on, and shall furnish with them a written statement explaining every entry in the record which relates to any balance sheet not held at those premises.
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