INDIA CODE

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Bye-law 18, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-SZP]

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

In Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [R1K-2ZR]. This text from 13 May 2026. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Bye-law 18, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-SZP]. Machine: SC8-SZP.

Surrender of certificate.—Every auditor who ceases to carry on the audit of accounts of a company shall, within seven days of such cessation, surrender the certificate of registration to the Official Liquidator in person or by registered post, and shall inform it in Form ADT-1 of the manner in which every certificate of incorporation held by him has been disposed of.

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Bye-law 18, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-SZP]