Bye-law 19, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-T01]
As at 7 September 2026. In force from 13 May 2026.
Report of contravention.—Where the Deputy Registrar of Companies has reason to believe that any provision of these bye-laws has been contravened, he shall record the particulars in Form INC-1 and report the matter to the Official Liquidator within seven days of his coming to know of it; and the Official Liquidator shall enter every report so made in a register kept for the purpose and shall furnish a copy of the entry to the auditor concerned within one hundred and twenty days of the entry.
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