FAAM Section

Section: Section 143(1) of Companies Act 2013, Section 19(1) of CAG’s DPC Act

Function: Every auditor of a Company shall have a right of access at all times to the books of accounts and vouchers of the Company, whether kept at the registered office of the Company or at any other place and shall be entitled to require from the officers of the Company such information and explanation as he may consider necessary for the performance of his duties as auditor.

Auditee Units:

1. Hindustan Aeronautics Limited, Bengaluru
2. Bharat Electronics Limited, Bengaluru
3. BEML Limited, Bengaluru
4. Mazagon Dock Shipbuilders Limited, Mumbai
5. Garden Reach Shipbuilders & Engineers Ltd, Kolkata
6. Mishra Dhatu Nigam Limited, Hyderabad
7. Bharat Dynamics Limited, Hyderabad
8. Goa Shipyard Limited, Goa
9. Hindustan Shipyard Limited, Visakhapatnam
10. BEL Optronics Devices Limited, Pune
11. BEL Thales Systems Limited, Bengaluru
12. Vignyan Industries Limited, Tariker
13. Defence Innovation Organisation, Bengaluru
14. Utkarsha Dhatu Nigam Limited, Hyderabad
15. Naini Aerospace Limited, Allahabad
16. Indo Russian Helicopter Limited, Bengaluru