Bye-law 14, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-SVY]
As at 7 September 2026. In force from 13 May 2026.
Safe custody.—Every auditor shall keep every minutes book to which these bye-laws apply in a receptacle or place reserved for the purpose at the premises where the audit of accounts of a company is carried on, shall record in Form DIR-12 the description of every minutes book so kept and the date on which it was received, and shall furnish a copy of the record to the Official Liquidator within forty-five days of the close of each year.
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