INDIA CODE
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Bye-law 31, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-TCS]

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.

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Cite: Bye-law 31, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-TCS]. Machine: SC8-TCS.

Validity and renewal of certificate.—A certificate of registration shall be valid for a period of three years from the date of its issue and may be renewed for a like period on an application made in Form INC-22 not less than fifteen days before its expiry, accompanied by a fee of two hundred rupees; and the Official Liquidator shall record the renewal on the certificate and return it to the auditor within ninety days of the renewal.

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Bye-law 31, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-TCS]