TY - GEN AU - RAJARAMAN, V TI - The companies act 2013: Accounts and audit PY - 2013/// KW - COMPANY LAW N2 - A substantial portion of the comapny law in India comprise of provisions dealing with maintenance of accounts and audit thereof. The comapny act 2013 has made substantial changes in the provisions concerning account and audit. rotation of auditorshas been made mandatory. Limited liability partnerships have been made elegible for appointment as auditors. In such a case only a chartered accountant who is a member of the LLP is eligible to certify the audit report ER -