INDIA CODE

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Bye-law 34, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-TFZ]

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

Conditions of registration.—Every auditor shall carry on the audit of accounts of a company only at the premises specified in the certificate of registration, shall keep every return in his possession in a safe and proper manner and separately from anything of a different description, shall produce every such return for inspection on request by the Deputy Registrar of Companies, and shall not part with the certificate of registration to any other person.

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Bye-law 34, Insolvency and Bankruptcy Board of India (Licensing of The audit of accounts of a company) Bye-laws, 2026 [SC8-TFZ]