| 139 Appointment of Auditors |
| 140 Removal, Resignation of Auditor and Giving of Special Notice |
| 141 Eligibility, Qualifications and Disqualifications ofAuditors |
| 142 Remuneration of Auditors |
| 143 Powers and Duties of Auditors and Auditing Standards |
| 144 Auditor not to Render Certain Services |
| 145 Auditor to Sign Audit Reports, etc. |
| 146 Auditors to Attend General Meeting |
| 147 Punishment for Contravention |
| 148 Central Government to Specify Audit of Items of Cost in Respect of Certain Companies |